Date: 20010914
Docket: A-433-00
Neutral citation: 2001 FCA 268
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP.,
LEXICALC INC., TECHNOLOGY SOLUTIONS INC.
and HIGH TECH SOLUTIONS INC.
Appellants
- and -
HER MAJESTY THE QUEEN and
THE MINISTER OF NATIONAL REVENUE
Respondents
Heard at Toronto, Ontario, Friday, September 14, 2001
Judgment delivered from the Bench at Toronto,
Ontario, on Friday, September 14, 2001
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20010914
Docket: A-433-00
Neutral citation: 2001 FCA 268
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP.,
LEXICALC INC., TECHNOLOGY SOLUTIONS INC.
and HIGH TECH SOLUTIONS INC.
Appellants
- and -
HER MAJESTY THE QUEEN and
THE MINISTER OF NATIONAL REVENUE
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Friday, September 14, 2001)
ROTHSTEIN J.A.
We have not been persuaded that O'Keefe J. erred in exercising his discretion to dismiss the Appellants' action.
The appeal will be dismissed with costs.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-433-00
STYLE OF CAUSE: LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP., LEXICALC INC., TECHNOLOGY SOLUTIONS INC. and HIGH TECH SOLUTIONS INC.
Appellants
- and -
HER MAJESTY THE QUEEN and THE MINISTER OF NATIONAL REVENUE
Respondents
DATE OF HEARING: THURSDAY, SEPTEMBER 14, 2001
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: ROTHSTEIN J.A.
DATED: FRIDAY, SEPTEMBER 14, 2001
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON FRIDAY, SEPTEMBER 14, 2001.
APPEARANCES BY: Mr. Joel Richler, and
Ms. Jill M. Lawrie
For the Appellants
Ms. Wendy Richler
For the Respondents
SOLICITORS OF RECORD: Blake, Cassels & Graydon LLP
Barristers & Solicitors
199 Bay Street, Suite 2300
Toronto, Ontario
M5L 1A9
For the Appellants
Morris Rosenberg
Deputy Attorney General
For the Respondents
FEDERAL COURT OF APPEAL
Date: 20010914
Docket: A-433-00
BETWEEN:
LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP., LEXICALC INC., TECHNOLOGY SOLUTIONS INC. and HIGH TECH SOLUTIONS INC.
Appellants
- and -
HER MAJESTY THE QUEEN and
THE MINISTER OF NATIONAL REVENUE
Respondents
REASONS FOR JUDGMENT
OF THE COURT
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