Date: 20030326
Docket: A-108-02
Citation: 2003 FCA 163
CORAM: STRAYER J.A.
EVANS J.A.
PELLETIER J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
NOVA SCOTIA POWER INC.
Respondent
REASONS FOR ORDER
STRAYER J.A.
[1] This is a motion for reconsideration of the judgment in this appeal which I signed on January 23, 2003, brought on the ground that the judgment does not accord with the reasons.
[2] We have concluded that the judgment does accord with the reasons. The whole of the first question was in issue before the Court. It was natural that Bowman A.C.J. T.C.C. only answered the first half of the question: once he determined that the first half must be answered in the negative it was unnecessary for him to answer the second part. However, an appeal from that conclusion automatically put into issue the whole question. This would follow because of the phrase "such that" which necessarily invited consideration of the consequences if the first part were answered in the affirmative.
[3] The memorandum of fact and law of the appellant at page 58 clearly put the respondent and the Court on notice that it was seeking that the whole of the question be answered in the affirmative.
[4] Pelletier J.A., at paragraphs 34 to 38 of his reasons, relying on facts stated in the Agreed Statement of Facts, concluded that the whole of the question should be answered in the affirmative. This is the same evidence that was before the Tax Court and was sufficient to answer the whole question which he did.
(S) "B.L. Strayer"
J.A.
I agree
"John M. Evans" J.A.
I agree
"J.D. Denis Pelletier" J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-108-02
STYLE OF CAUSE: Her Majesty the Queen v. Nova Scotia Power Inc.
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: STRAYER J.A.
CONCURRING REASONS BY: EVANS J.A.
PELLETIER J.A.
DATED: March 26, 2003
WRITTEN REPRESENTATIONS:
Mr. Ernest Wheeler
Ottawa, Ontario FOR THE APPELLANT
Douglas H. Mathew
Vancouver, British Columbia FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenbert
Department of Justice
Ottawa, Ontario FOR THE APPELLANT
Thorsteinssons, Tax Lawyers
Vancouver, British Columbia FOR THE RESPONDENT
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