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Interest rate on tax overpayment must follow specific statutory regulations over general equitable provisions.
The appellant appealed an order fixing the interest rate payable on an overpayment under the Fuel Tax Act.
The trial judge had set the rate based on a letter from the appellant's counsel stating it should match the rate charged on underpayments.
The Court of Appeal allowed the appeal, holding that the trial judge had no jurisdiction to impose a different rate under the general provisions of the Act when specific regulations dictated the interest rate for overpayments.
The interest rate was ordered to be calculated in accordance with the Regulations.
Statutory tax exemptions do not survive the repeal of their enabling statutes despite amalgamation continuation clauses.
The University Health Network (UHN) was formed through the amalgamation of several hospitals, each of which previously held an express statutory exemption from retail sales tax.
The amalgamation statutes repealed the individual hospital acts, including their tax exemptions, but contained 'continuation of rights' clauses.
UHN sought a declaration that these clauses preserved its tax-exempt status.
The Court of Appeal held that even if a tax exemption is a 'right' under the continuation clauses, it did not survive the repeal of the specific statutes granting the exemptions.
The court applied principles of statutory interpretation, including implied exclusion, to conclude that the Legislature did not intend to continue the tax exemptions for UHN.
