Alcan Aluminium Ltd. v. Canada
T-2532-87
Pinard J.
27/5/94
12 pp.
Action challenging notice of reassessment for plaintiff's 1980 taxation year -- Point at issue deduction for earned depletion to be made in calculating plaintiff's income for said taxation year -- Case result of amendment to Income Tax Regulations, s. 1205(b) -- Interpretation of measure giving effect to said amendment -- Change concerned in instant case entails substitution of words "capital cost" for word "cost" in wording of s. 1205(b) -- Amended provision applies to period beginning December 12, 1979, before its publication in Canada Gazette -- One element or part of larger provision purpose of which simply to determine amount of "earned depletion base of a taxpayer as of a particular time" -- If, as plaintiff argued, Parliament had intended acquisitions of property in Class 10(k) prior to December 12, 1979 to be exempt from effect of amendment of s. 1205(b) of Regulations, would have clearly said so -- In absence of survival clause, plaintiff could not be justified in law, to support interpretation, by complaining simply of effect of immediate application of law to current situations -- Action dismissed -- Income Tax Regulations, C.R.C., c. 945, s. 1205(b) (as am. by SOR/81-974, s. 6).