Mr. Poirier

The Appellant was substantially successful in its appeals regarding the deductibility of losses from straddle trading.

The parties could not agree on costs.

The Court considered the factors in Rule 147(3) of the Tax Court of Canada Rules (General Procedure), including the result of the proceeding, the amounts in issue, the importance of the issues, the volume of work, and the complexity of the issues.

The Court awarded the Appellant costs in a lump sum of $2,241,025, reflecting 45% of its legal fees and adjusted disbursements.

The City of Kingston operated a municipal dump site from which toxic leachate migrated into the Cataraqui River.

The Crown and a private citizen laid charges under s. 36(3) of the Fisheries Act.

The trial judge convicted the City and its Director of Environmental Services, but the summary conviction appeal judge ordered a new trial, applying the test from R. v. Inco Ltd. The Court of Appeal allowed the appeal and restored the convictions, holding that the Inco test applies to the Ontario Water Resources Act, not the Fisheries Act.

Under the Fisheries Act, the Crown need only prove that the substance added to the water is deleterious, not that the receiving water itself was rendered deleterious.