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Dale M
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Where the calculation or methodology is complex, it may be properly the subject of expert evidence. Where the calculation is simple and methodology is indisputable, this may be the subject of judicial notice. See Yurchi v. Johnston, 2006 ABQB 25, at para 59 (internal citations removed):

While the Court is reluctant to interpret scientific data, the engineers in this case filed scale drawings. The scale drawings speak for themselves; they have distance bars on them and, in some cases, they have specific distances. Both engineers agreed on the mathematics of the case. Further the Supreme Court of Canada recently, by implication, reconfirmed that courts may take judicial notice of mathematically certain concepts, in Spence they described the taking of judicial notice of things capable of immediate and accurate demonstration by resort to readily accessible sources of indisputable accuracy.

As an example application, see R. v. Trevisan, 2009 ONCJ 34, at para 67:

By making simple mathematical calculations, I am able to take judicial notice of the fact that when a vehicle is moving at a rate of speed of 60 kilometres per hour, it travels a distance of 54.679997 feet in one second and that when a vehicle is moving at a rate of speed of 70 kilometres per hour, it travels a distance of 63.756878 feet in one second.

Jen
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