Canada v. Riverfront Medical Evaluations Ltd.
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Canada v. Riverfront Medical Evaluations Ltd. Court (s) Database Federal Court of Appeal Decisions Date 2002-09-23 Neutral citation 2002 FCA 341 File numbers A-498-01 Decision Content Date: 20020923 Docket: A-498-01 Neutral citation: 2002 FCA 341 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE 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. EVANS J.A. MALONE 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) MALONE J.A. [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…
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Canada v. Riverfront Medical Evaluations Ltd. Court (s) Database Federal Court of Appeal Decisions Date 2002-09-23 Neutral citation 2002 FCA 341 File numbers A-498-01 Decision Content Date: 20020923 Docket: A-498-01 Neutral citation: 2002 FCA 341 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE 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. EVANS J.A. MALONE 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) MALONE J.A. [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
Source: decisions.fca-caf.gc.ca