Heald,
J.A.:—The
Court
is
seized
with
two
applications
for
reconsideration
of
the
reasons
for
judgment
issued
in
this
matter
on
October
16,
1991.
The
Court,
in
these
reasons,
had
asked
the
appellant,
in
accordance
with
Rule
337(2)(b)
of
the
Federal
Court
Rules,
to
"prepare
a
draft
of
an
appropriate
judgment
to
implement
this
Court's
conclusions
and
move
for
judgment
accordingly”.
The
first
application
was
filed
by
the
respondent
on
October
17,
1991
and
seeks
to
correct
an
accidental
slip
made
by
the
Court
with
respect
to
the
principal
amount
in
issue.
At
trial,
the
Associate
Chief
Justice
had
granted
judgment
for
the
appellant
in
the
amount
of
$73,993.34
plus
costs
and
interest.
However,
on
application
to
the
Associate
Chief
Justice
under
Rule
337,
it
was
recognized
that
an
error
had
been
made
and
counsel
agreed
that
the
correct
principal
amount
was
$42,214.99
rather
than
$73,993.34.
This
Court
mistakenly
used
the
latter
figure
in
its
reasons.
We
are
therefore
of
the
view
that
the
figure
of
$73,993.34
on
page
7
of
the
reasons
for
judgment
herein
should
be
deleted
and
the
figure
of
$42,214.99
substituted
therefor.
The
second
application
was
filed
by
the
appellant
on
December
17,
1991.
The
appellant
submitted
that
the
Court
had
erred
in
restricting
the
interest
to
be
paid
by
the
Crown
to
that
accrued
since
the
1985
Act
was
amended,
i.e.,
since
February
26,
1985.
We
have
not
been
persuaded
that
this
conclusion
is
erroneous.
Parliament
having
expressly
provided
in
the
1985
Act
that
no
interest
was
to
be
paid
by
the
Crown
with
respect
to
any
period
preceding
February
26,
1985
and
having
never
repealed
that
provision,
we
fail
to
see
how
a
later
provision
not
dealing
with
that
period
can
be
deemed
to
have
the
effect
of
entitling
the
appellant
to
be
paid
interest
with
respect
to
that
period.
Accordingly,
the
Court's
reasons
for
judgment
herein
will
be
amended
by
deleting
the
figure
of
$73,993.34
as
it
appears
in
line
12
of
page
7
thereof
and
by
substituting
therefor
the
figure
of
$42,214.99.
In
all
other
respects,
the
reasons
for
judgement
herein
are
confirmed.
Crown's
application
granted;
taxpayer's
application
dismissed.
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