Senator Dalphond: In my view, this country is based on the principle that a contract is the law of the parties, and the contract should be respected until amended. It was amended in 1966 to remove the tax exemptions for municipal taxes, but it was not amended to remove the other taxes, provincial and federal. Therefore, the rule of law shall apply and leave the courts to decide what is the scope of the exemptions and trust the court to make the right decisions and come to the right conclusions.

The Federal Court said that the federal Crown was right in the definition of the scope of the contract, and I don’t see why Saskatchewan is not ready to let its own courts decide if the scope of the contract is the scope that has been defined by the Federal Court.