CONSTRUCTION OF STATUTES |
Echo Bay Mines Ltd. v. Canada (Minister of Indian Affairs and Northern Development)
T-570-01
2002 FCT 1014, Tremblay-Lamer J.
27/9/02
15 pp.
Judicial review of decision of Minister of Indian Affairs and Northern Development confirming assessment of Mining Administration Division Chief disallowing depreciation allowances claimed by applicant pursuant to s. 65(8)(g) of Canadian Mining Regulations--Application dismissed-- Minister correctly interpreting provision--S. 65(8)(g) allowing mining operator to deduct up to 15 percent of original cost of depreciable asset in each fiscal year until 100 percent of original cost claimed as depreciation allowance-- Applicant"s interpretation: depreciation allowance may not exceed 15 percent per year of cost to operator of depreciable assets used in production of output of mine and 100 percent of aggregate of cost to operator of depreciable assets used in production of output of mine, incorrect--Contrary to words used i.e. "depreciable assets": asset already fully depreciated, and therefore not depreciable asset--Applicant's interpreta-tion creating anomaly whereby fully depreciated asset could be used over and over to enlarge pool of depreciable assets-- Use of "in" in phrase "and 100 percent in the aggregate of the cost to the operator" indicating Governor in Council intended 15 percent to refer to amount of depreciation allowed for each individual taxation year--Had "of" been used, conceivable phrase "100 percent in the aggregate" referring to all of depreciable assets combined--Dictionary definitions of "in", "of" examined--Canada Mining Regulations, C.R.C., c. 1516, s. 65(8)(g) (as am. by SOR/88-9, s. 23).