INCOME TAX |
Corporations |
Canada v. Potash Corp. of Saskatchewan Inc.
A-61-03
2003 FCA 471, Malone J.A.
8/12/03
15 pp.
Appeal from order of Tax Court Judge (T.C.J.) granting leave to respondent to amend notice of appeal--Respondent subject to rules placing requirements on large corporations objecting to assessment found in Income Tax Act (Act), ss. 165(1.11), 169(2.1)--Whether T.C.J. erred in interpretation of Income Tax Act, s. 169(2.1)--While T.C.J. erred in interpreting large corporation rules strictly, main issue meaning of words "each issue" in phrase "reasonably describe each issue to be decided" in Act, s. 165(1.11)(a)--T.C.J. held sufficient to express issue in section numbers of Act or in words taken or paraphrased from sections--While not required to describe issue exactly, large corporation required to describe issue reasonably--T.C.J.'s interpretation could stand only if language of s. 165(1.11)(a) unambiguously required it, which is not case here--Thus, T.C.J. erred in granting leave to amend notice of appeal to include items inadvertently excluded from computation of resource profits, and to make consequential amendments to quantum of relief sought--Although harsh, rule for large corporations result of Parliament's intention--Appeal allowed and respondent's motion to amend notice of appeal dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 165(1.11)(a) (as enacted by S.C. 1995, c. 21, s. 70), 169(2.1) (as enacted idem, s. 71).