David M. Norman

The appellant sought an advance payment of special damages for rehabilitation purposes from the respondents.

The Supreme Court of Canada allowed the appeal against the Canadian National Railway Company, granting the advance payment of $200,000 based on the dissenting reasons of Rice J.A. in the Court of Appeal.

The appeal against VIA Rail Canada Inc. was dismissed without costs.

The appellant's claim for interest on the advanced moneys was dismissed, and costs were awarded on a party and party basis.

The appellants claimed a sales tax exemption under s. 11(o) of the Social Services and Education Tax Act for machinery and apparatus used in their oil refinery expansion.

The Minister had never issued a definition of the exempt machinery and apparatus as contemplated by the Act.

The Court of Appeal held that no exemption could be granted without a ministerial definition.

The Supreme Court of Canada allowed the appeal, holding that in the absence of a ministerial definition, the exemption applies to all machinery and apparatus coming within the class specified in the Act, as the class is sufficiently described to be ascertainable.