L'Épinglerie Ltée. v. Canada (Minister of National Revenue), 2001 FCA 211

                                                                                                                                            Date: 20010621

                                                                                                                                         Docket: A-266-00

MONTRÉAL, QUEBEC, THE 21^ST DAY OF JUNE, 2001

Coram:             DÉCARY

LÉTOURNEAU

NOËL JJ.A.

Between:

L'ÉPINGLERIE LTÉE

and

ARECO INC

and

PAUL MATTE

Appellants

and

STÉPHANE MATTE

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

JUDGMENT

The appeal is dismissed, without costs.

                        "Robert Décary"

                                                                       J.A.

Certified true translation

Suzanne M. Gauthier, LL.L., Trad. a.

Date: 20010621

                                              Docket: A-266-00

Neutral Citation: 2001 FCA 211

Coram:             DÉCARY

LÉTOURNEAU

NOËL JJ.A.

Between:

L'ÉPINGLERIE LTÉE

and

ARECO INC

and

PAUL MATTE

Appellants

and

STÉPHANE MATTE

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

Hearing held in Montréal, Quebec, Thursday, June 21, 2001

Judgment pronounced at the hearing in Montréal, Quebec, Thursday, June 21, 2001

REASONS FOR JUDGMENT OF THE COURT BY:             NOËL J.A.

Date: 20010621

                                              Docket: A-266-00

Neutral Citation: 2001 FCA 211

Coram:             DÉCARY

LÉTOURNEAU

NOËL JJ.A.

Between:

L'ÉPINGLERIE LTÉE

and

ARECO INC

and

PAUL MATTE

Appellants

and

STÉPHANE MATTE

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Pronounced at the hearing in Montréal, Quebec

Thursday, June 21, 2001)

NOËL J.A.

[1]         Notwithstanding the valiant efforts of Mr. Matte, we are unable to identify any error in the decision under appeal.

[2]         The motions judge, like the prothonotary, had before her an affidavit establishing that there is no document relevant to the litigation in the possession of the Minister of National Revenue other than those that were enumerated in the list of documents produced by the respondent. The evidence therefore supported the conclusion arrived at by the motions judge.

[3]         The appeal will be dismissed, without costs.

                          "Marc Noël"

                                                                       J.A.

Certified true translation

Suzanne M. Gauthier, LL.L., Trad. a.

             FEDERAL COURT OF CANADA

APPEAL DIVISION

Date: 20010621

                                                           Docket: A-266-00

Between:

L'ÉPINGLERIE LTÉE

and

ARECO INC

and

PAUL MATTE

Appellants

and

STÉPHANE MATTE

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT OF THE COURT

FEDERAL COURT OF CANADA

APPEAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

FILE NO:                                  A-266-00

(Appeal from a decision rendered April 17, 2000 by the Honourable Madam Justice Tremblay-Lamer in docket T-1622-94)

CORAM:        DÉCARY

LÉTOURNEAU

NOËL JJ.A.

STYLE:                                      L'ÉPINGLERIE LTÉE

ARECO INC

PAUL MATTE

Appellants

and

STÉPHANE MATTE

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

PLACE OF HEARING:         Montréal, Quebec

DATE OF HEARING:            June 21, 2001

REASONS FOR JUDGMENT OF THE COURT: NOËL J.A.

DATED:                                      June 21,2001

APPEARANCES:

Paul Matte                                                                          FOR THE APPELLANTS

Jacques Savary                                                     FOR THE RESPONDENT

SOLICITORS OF RECORD:

Morris Rosenberg

Deputy Attorney General of Canada

Montréal, Quebec                                                             FOR THE RESPONDENT