The appellant, Nova, appealed decisions of the Public Utilities Board of Alberta varying the rates it charged for transporting natural gas.
The respondent producers had complained about Nova's depreciation rates and income tax calculations.
The Board ordered variations to these components retroactively to the beginning of the year.
The Supreme Court of Canada dismissed the appeal, holding that the Board had the authority to make retroactive orders to the date of the complaint, could deal with specific components of the rates without a general inquiry into overall reasonableness, and had jurisdiction to determine the method of calculating income taxes for rate-making purposes without improperly directing how the company paid its actual taxes.
