Date: 20010213
Docket: A-634-99
2001 FCA 17
CORAM: DESJARDINS J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
AND:
L & K FARMS LTD.
Respondent
Heard at Saskatoon, Saskatchewan, Tuesday, February 13, 2001
Judgment delivered from the Bench at Saskatoon, Saskatchewan,
Tuesday, February 13, 2001
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20010213
Docket: A-634-99
2001 FCA 17
CORAM: DESJARDINS J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
AND:
L & K FARMS LTD.
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Saskatoon, Saskatchewan
on Tuesday, February 13, 2001)
LÉTOURNEAU J.A.
| _. We have not been convinced that Beaubier J.T.C.C. erred in fact or in law in coming to the conclusion that the tractor bought by the respondent had been acquired by it in 1993 and, therefore, that the respondent was entitled to claim an Investment Tax Credit for its 1993 taxation year. Nor did he err, in our view, in finding that the trade-in tractor was disposed of by the respondent in 1993. Consequently, the respondent did not under-report the amount of recapture of depreciation by $175,454 in the 1993 taxation year. |
| _. The appellant complains that the learned judge acted improperly when he allowed the respondent, at trial, to withdraw an admission on a key issue and tender evidence which contradicted the admission. He acted improperly when, according to the appellant, he threatened it with solicitor-client costs if an adjournment was sought. We were referred to a statement made by the judge on the issue of costs and we do not see the exchange that took place between the judge and the parties as a threat to impose solicitor-client costs. Generally speaking, when the withdrawal of an admission is made at trial and new evidence is tendered, the opposing party would be entitled to an adjournment if taken by surprise and prejudiced by the move. In the present instance, the appellant agreed to let the evidence go in and reserved its right to request an adjournment before proceeding with its own evidence. It turned out that the adjournment was unnecessary and that no prejudice was suffered. |
| _. The appeal will be dismissed with costs. |
"Gilles Létourneau"
J.A.