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Date: 20050927
Docket: A-653-04 A-654-04 A-655-04
CORAM: NADON J.A.
BETWEEN: A-653-04
HER MAJESTY THE QUEEN Appellant and
COGEMA RESOURCES INC. (the successor corporation of 3326110 CANADA LTD., formerly CORONA GRAND EXPLORATION CORPORATION) Respondent
A-654-04 A-655-04 BETWEEN:
HER MAJESTY THE QUEEN Appellant and
COGEMA RESOURCES INC. Respondent
Heard at Saskatoon, Saskatchewan, on September 27, 2005.
Judgment delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20050927
Docket: A-653-04
CORAM: NADON J.A.
BETWEEN: A-653-04 HER MAJESTY THE QUEEN Appellant and
COGEMA RESOURCES INC. (the successor corporation of 3326110 CANADA LTD., formerly CORONA GRAND EXPLORATION CORPORATION) Respondents
A-654-04 A-655-04 BETWEEN: HER MAJESTY THE QUEEN Appellant and
COGEMA RESOURCES INC. Respondent
REASONS FOR JUDGMENT (Delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005)
[1] We have not been persuaded that the amounts paid by the respondent pursuant to the Corporation Capital Tax Act of Saskatchewan (the Saskatchewan Act) in respect of which the respondent sought a deduction under the Income Tax Act constitute amounts that may reasonably be regarded as being in relation to the production in Canada of minerals.
[2] Rather, we agree with Beaubier J., that the amounts paid by the respondent to the Province of Saskatchewan under the Saskatchewan Act were taxes in relation to sales of minerals and not the production of minerals.
[3] Overall, we have not been persuaded that the Tax Court Judge committed any material errors that would warrant the intervention of this Court.
[4] The appeals should be dismissed with one set of costs.
J.A. FEDERAL COURT OF APPEAL Names of Counsel and Solicitors of Record
DOCKET: A-653-04, A-654-04, A-655-04
STYLE OF CAUSE: A-653-04
HER MAJESTY THE QUEEN Appellant - and -
COGEMA RESOURCES INC. (the successor corporation of 3326110 CANADA LTD. formerly CORONA GRAND EXPLORATION CORPORATION) Respondent
A-654-04 A-655-04
HER MAJESTY THE QUEEN Appellant -and-
COGEMA RESOURCES INC. Respondent PLACE OF HEARING: Saskatoon, Saskatchewan
DATE OF HEARING: September 27, 2005
REASONS FOR JUDGMENT OF THE COURT BY: (Nadon, Sexton & Malone JJ.A.)
RENDERED FROM THE BENCH BY: Malone J.A. APPEARANCES BY: Mr. Gerald Chartier For the Appellant
Mr. Kurt G. Wintermute For the Respondent
SOLICITORS OF RECORD:
GERALD CHARTIER Winnipeg, Manitoba For the Appellant
KURT G. WINTERMUTE Saskatoon, Saskatchewan For the Respondent
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