This case was heard in the Supreme Court of Newfoundland and Labrador (Trial Division).

The numbered company 10565 Newfoundland Inc. owned a hotel property in Happy Valley-Goose Bay, not far from a federal air force base that had been in use since the 1940s. Oil contamination from the base had migrated onto the numbered company’s property, making it difficult for the company to expand its business as it wished. The company sued the Crown, and during the trial some issues arose that required separate judgments from the Court.

One of these issues was whether certain financial statements provided by the numbered company could qualify as expert reports and be admitted as expert evidence. The reports had been prepared by an accountant who had made a series of calculations to determine how much money the hotel would have made had the company been able to expand its business as it wished. After considering the kinds of knowledge and skill that were required to make such calculations, the Court held that the financial statements qualified as expert reports and should be admitted as expert evidence.

To read about this case at a pre-trial stage, go to 10565 Newfoundland Inc. v. Canada (Attorney General), 2015 CanLII 13905 (NL SCTD). To read about other stages of the trial, go to 10565 Nfld. Inc. v. Canada (A.G.), 2015 CanLII 67624 (NL SCTD) and 10565 Nfld. Inc. v. Canada (Attorney General), 2017 CanLII 25468 (NL SCTD).