John Todd

The applicant sought judicial review of a decision by the Agriculture, Food and Rural Affairs Appeal Tribunal upholding the respondent Commission's Cost of Production Formula for chicken pricing.

The Divisional Court found that the Tribunal failed to adequately explain its preference for certain expert evidence over others, rendering its reasons conclusory and inadequate.

The application was allowed, the Tribunal's decision was quashed, and the matter was remitted for a fresh hearing.

The Appellant, Bell Canada, appealed assessments under the Excise Tax Act requiring it to recapture input tax credits claimed for electricity purchases in Ontario.

The primary issue was whether the Appellant received a single supply of electricity or multiple supplies of electricity, delivery services, and regulatory services from local distributors.

The Tax Court of Canada held that the local distributors made a single supply of electricity, and the delivery and regulatory services were integral components of that overall supply.

Consequently, the Appellant was required to recapture the input tax credits attributable to the provincial portion of the HST paid on the electricity.

The appeal was dismissed with costs.

The Association of Ontario Chicken Processors appealed a reconsideration decision of the Ontario Broiler Hatching Egg & Chick Commission regarding a new Cost of Production formula.

The appellant sought six amendments to the formula, including changes to the prime rate calculation, exclusion of depreciation from working capital, adjustments to farm labour benefit and wage rates, use of a real rate of return, and addition of a risk premium.

After hearing extensive expert testimony from all parties, the Tribunal found the expert evidence presented by the respondent and third party to be more reliable and acceptable on all six issues.

The appeal was dismissed.