Date: 20020923
Docket: A-498-01
Neutral citation: 2002 FCA 341
CORAM: ROTHSTEIN J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
- and -
RIVERFRONT MEDICAL EVALUATIONS LIMITED
Respondent
Heard at Toronto, Ontario, on Monday, September 23, 2002.
Judgment delivered from the Bench at Toronto, Ontario, on Monday, September 23, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20020923
Docket: A-498-01
Neutral citation: 2002 FCA 341
CORAM: ROTHSTEIN J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
- and -
RIVERFRONT MEDICAL EVALUATIONS LIMITED
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto,
Ontario, on Monday, September 23, 2002)
[1] The central issue on this appeal is whether Tax Court Judge Bell erred in concluding that the respondent's supply of independent medical reports (IME's) to its legal and insurance company clients was an exempt supply within the meaning of section 2 of Part II of Schedule V of the Excise Tax Act (the Act) respecting the Goods and Services Tax (GST).
[2] The principal issues involve questions of mixed fact and law. Following Housen v. Nikolaisen 2002 SCC 33, our review must be on the basis of whether a palpable and overriding error has been committed provided no pure question of law can be extracted. The decision under appeal involved the application of detailed statutory definitions to the facts. In the absence of any more general questions of law, we can find no palpable and overriding error of mixed law and fact. As to the argument that the word "includes" in the definition of "health care facility" should be read to mean "means" we are not satisfied that the context in which the word is used supports this unusual interpretation.
[3] We will dismiss the appeal with costs.
"B. Malone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-498-01
STYLE OF CAUSE: HER MAJESTY THE QUEEN
Appellant
- and -
RIVERFRONT MEDICAL EVALUATIONS
LIMITED
Respondent
DATE OF HEARING: MONDAY, SEPTEMBER 23, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: MALONE, J.A.
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MONDAY, SEPTEMBER 23, 2002.
DATED: MONDAY, SEPTEMBER 23, 2002
APPEARANCES BY: Mr. Michael Ezri
For the Appellant
Ms. Sue Van Der Hout
Mr. Sean Aylward
Ms. Valene-Ann Cherneski
For the Respondent
SOLICITORS OF RECORD: Morris Rosenburg
Deputy Attorney General of Canada
For the Appellant
Osler, Hosking & Harcourt LLP
1 First Canadian Place
Suite 6600, Box 50
Toronto, Ontario
M5X 1B8
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20020923
Docket: A-498-01
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
- and -
RIVERFRONT MEDICAL EVALUATIONS LIMITED
Respondent
REASONS FOR JUDGMENT
OF THE COURT