Date: 20000112
Docket: A-487-98
CORAM: STONE, J.A.
LÉTOURNEAU, J.A.
ROTHSTEIN, J.A.
BETWEEN:
TWO CARLTON FINANCING LTD.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Wednesday, January 12, 2000
Judgment delivered at Toronto, Ontario on Wednesday, January 12, 2000
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20000112
Docket: A-487-98
CORAM: STONE, J.A.
LÉTOURNEAU, J.A.
ROTHSTEIN, J.A.
BETWEEN:
TWO CARLTON FINANCING LTD.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Wednesday, January 12, 2000)
ROTHSTEIN J.A.
Based on the facts as found by him, the learned Tax Court judge determined that the appellant was not carrying-on business and, therefore, was not eligible for input tax credits under the Excise Tax Act for the period in question. Notwithstanding the able argument of counsel for the appellant, we are not persuaded that the learned judge made any palpable or over-riding error such that it would justify this Court interfering with the factual findings he made or the conclusion he reached based on such factual findings.
Accordingly, the appeal will be dismissed with costs.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| STYLE OF CAUSE: TWO CARLTON FINANCING LTD. |
Appellant
Respondent
DATE OF HEARING: WEDNESDAY, JANUARY 12, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| OF THE COURT BY: ROTHSTEIN J.A. |
Delivered at Toronto, Ontario on Wednesday, January 12, 2000
APPEARANCES: Ms. Louise Summerhill
Mr. Arnold Bornstein
| SOLICITORS OF RECORD: Aird & Berlis |
Barristers & Solicitors
| Deputy Attorney General of Canada |
FEDERAL COURT OF APPEAL
Date: 20000112
Docket: A-487-98
BETWEEN:
| TWO CARLTON FINANCING LTD. |
Appellant
Respondent
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