Uniware Inc. v. Canada, docket A-663-98

     Date: 20000530

     Docket: A-663-98

Coram:      THE CHIEF JUSTICE

         DESJARDINS J.A.

         DÉCARY J.A.

Between:

     UNIWARE INC.

     Appellant

AND

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUGDMENT

     (Delivered from the bench at Montréal, Quebec

     on Tuesday, May 30, 2000)

DESJARDINS J.A.

[1]      This appeal will be dismissed with costs since it was not shown that the Tax Court of Canada erred in exercising its discretion pursuant to s. 147 of the Tax Court of Canada Rules (General Procedure).

Alice Desjardins      J.A.

Certified true translation

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

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FEDERAL COURT OF CANADA      APPEAL DIVISION      Date: 20000530      Docket: A-663-98 BETWEEN:      UNIWARE INC.      Appellant      AND      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT

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     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT No.:          A-663-98

STYLE OF CAUSE:      UNIWARE INC.

     Appellant

             AND

             HER MAJESTY THE QUEEN

     Respondent

PLACE OF HEARING:      Montréal, Quebec

DATE OF HEARING:      May 30, 2000

REASONS FOR JUDGMENT BY:      DESJARDINS J.A.

DATED:          May 30, 2000

APPEARANCES:

Martin Côté          for the appellant

Marie-Andrée Legault      for the respondent

SOLICITORS OF RECORD:

MALO, DANSEREAU      for the appellant

Montréal, Quebec

Morris Rosenberg      for the respondent

Deputy Attorney General of Canada

Ottawa, Ontario