The forms marked "Irving Oil Limited - Invoice - Facture" addressed to Irving Steamships Limited were, according to Mr. Kirstiuk, items of interdivisional documentation of Irving Oil Limited, the purpose of which was to capture and record all the annual operating costs of each of the vessels under the control of Irving Oil Limited in order to compare the efficiency of operation of one vessel with another and of each vessel from one year to the next.
De l'avis de M. Kirstiuk, les formulaires portant la mention «Irving Oil Limited - Invoice -Facture» adressés à Irving Steamships Limited servaient à des fins de documentation entre les divisions de Irving Oil Limited. Ces documents permettaient de consigner les coûts d'exploitation annuels de chacun des navires contrôlés par Irving Oil Limited pour comparer l'efficience des navires entre eux et celle de chaque navire d'une année à l'autre.