Citation: Municipal Contracting Ltd. v. Nova Scotia (Attorney General), 2003 NSCA 10
Docket: CA 179154
Registry: Halifax
Between:
Municipal Contracting Limited, as agent for
and on behalf of Municipal Enterprises Limited
Appellant
v.
The Attorney General of Nova Scotia,
representing Her Majesty the Queen in Right of
the Province of Nova Scotia
Respondent
JUDGE: Glube, C.J.N.S., with Bateman, J.A. concurring by separate reasons.
APPEAL HEARD: October 10, 2002
JUDGMENT DELIVERED: January 22, 2003
SUBJECT: STATUTORY INTERPRETATION
SUMMARY: A rock quarrying and crushing company claimed a refund of taxes paid over a number of years pursuant to the Gasoline and Diesel Oil Tax Act, R.S.N.S. 1989, c. 183 and its Regulations. Refund refused.
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ISSUE: How to interpret the words in a regulation, namely, “to the extent and in the manner determined by these Regulations” when no additional regulation was ever passed.
RESULT: The phrase makes the meaning of “production or processing” ambiguous and an absurdity. Review of law on interpreting a taxing statute including absurdity, ambiguity, legislative intent and use of legislative history.
No entitlement to a refund. Appeal dismissed.
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