Echo Bay Mines Ltd. v. Canada (Minister of Indian Affairs and Northern Development)

A-575-02

2003 FCA 270, Pelletier J.A.

23/6/03

15 pp.

Appeal from dismissal of application for judicial review of decision by delegate of Minister of Indian and Northern Affairs concerning calculation of royalties payable under Canada Mining Regulations--Issue manner in which depreciation to be calculated--Crux of difference between parties meaning to be given to expression "depreciable assets" --Applications Judge ruling "depreciable assets" did not include fully depreciated assets--Neither privative clause protecting Minister's delegate's decision nor statutory right of appeal--Question in issue interpretation of Canada Mining Regulations as relating to calculation of royalties-- Appropriate standard of review correctness--Depreciable property can be undepreciated or fully depreciated--When all available depreciation taken, property not ceasing to be depreciable property--Interpretation not allowing fully depreciated asset to be used over and over again to enlarge pool of depreciable assets--100 per cent limitation ensuring accumulated depreciation never exceeds amount of assets in pool--Use of preposition "in" in Regulations, s. 65(8)(g) perfectly appropriate, not suggesting substitution respondent attributes to appellant--Depreciation allowance described in s. 65(8) as deduction made in computing value of output of mine for fiscal year--Relationship of forms to text of enactment not as straightforward as respondent's argument would suggest--Interpretation Act, s. 32 contemplating deviation from statutory forms--Whether statutory forms have force of law matter of construction of statute itself--Nothing in text of law itself suggesting operator must look to form for guidance in calculation of amounts to be reported--S. 65(8)(g) must be read in ordinary grammatical sense, consistent with objects, purpose of Regulations-- Allowing operator to deduct in each year 15 per cent of total cost of depreciable assets used in production of output of mine in that year--Appeal allowed--Canada Mining Regulations, C.R.C., c. 1516, s. 65(8)(g) (as am. by SOR/88-9, s. 23)--Interpretation Act, R.S.C., 1985, c. I-21, s. 32.