Canadian National Railways Co. v. Canada
A-269-93
Mahoney J.A.
15/6/94
16 pp.
Appeal from judgments of Trial Division ((1993), 62 F.T.R. 150) allowing appeals by respondents from decision of Canadian International Trade Tribunal-Whether transportation of coal mining within definition of "mining" in Excise Tax Act, s. 49.01(1) -- If so, respondents entitled to rebates of tax paid on diesel fuel used to power transporting trains -- Conclusion "prime metal stage" has no accepted technical, trade or text book meaning unexceptionable-Trial Judge misunderstanding and misapplying The Queen v. Nova, an Alberta Corporation (1988), 88 DTC 6386 (F.C.A.) -- Ordinary or popular sense of words what people conversant with subject matter have given and do give them -- No "popular sense" in which term "prime metal stage" understood by those conversant with subject matter -- In absence of accepted trade or technical meaning, phrase "prime metal stage" or equivalent to be construed according to ordinary meaning of words in context -- Trial Judge wrong in construing "prime metal stage" so as to attribute to it notion of "purity" contrary to French version of statute -- No intention of Parliament to use "prime" in that sense in subject legislation-CITT right to conclude "prime" used in sense of "first" compatible with "primaire" -- Trial Judge right to conclude processing to prime metal stage need not be carried out in mining context-Metallurgical and thermal coal reaching equivalent of prime metal stage within definition of "mining" in s. 49.01(1) where processed to condition meeting specifications of consumers buying and taking delivery of it as coal in that condition -- Crushing, pulverizing and blending, in case of metallurgical coal, and crushing, pulverizing and drying, in case of thermal coal, not integral to processing of coal equivalent of prime metal stage -- Appeal allowed-Excise Tax Act, R.S.C. 1970, c. E-13, s. 49.01 (as enacted by S.C. 1985, c. 3, s. 22).