Appellant analysis to be based on facts as found at first instance

Québec (Attorney General) v. Canada, 2011 SCC 11 deals with transfer payments between the federal and provincial governments. In its reasoning the Supreme Court emphasises the need for appellant deference to trial judges:

[25]                          In Housen v. Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, the importance of which it has often emphasized, this Court held that unless the trial judge made palpable and overriding errors in assessing the evidence, an appellate court's proceedings should be conducted on the basis of that judge's findings of fact.  In the case at bar, the errors identified by the Attorney General of Quebec were not palpable and overriding errors.  My analysis of the questions of law at issue in this appeal will therefore be based on the trial judge's findings of fact.