A-365-93
MONTRÉAL, QUEBEC, THIS 25TH DAY OF FEBRUARY 1997.
CORAM: THE
HONOURABLE MR. JUSTICE PRATTE
THE HONOURABLE MR.
JUSTICE DÉCARY
THE HONOURABLE MR.
JUSTICE CHEVALIER
IN THE MATTER OF THE INCOME
TAX ACT
BETWEEN: DACONART INVESTMENTS LTD.,
Appellant,
AND:
HER MAJESTY THE
QUEEN,
Respondent.
J U D G M
E N T
The appeal is dismissed with costs.
Louis Pratte
J.A.
Certified true translation
A. Poirier
A-365-93
CORAM:PRATTE
J.A.
DÉCARY J.A.
CHEVALIER D.J.
IN THE MATTER of the Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Hearing held at Montréal, Quebec on Tuesday,
February 25, 1997.
Judgment delivered from the bench on Tuesday,
February 25, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: PRATTE
J.A.
A-365-93
CORAM:PRATTE
J.A.
DÉCARY J.A.
CHEVALIER D.J.
IN THE MATTER of the Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT OF
THE COURT
(Delivered from the bench at Montréal,
Quebec
on Tuesday, February 25, 1997)
PRATTE J.A.
Mr. Fournier, you have not convinced
us that the Tax Court of Canada Judge made an error that would allow us to
intervene. We cannot say that he assessed the evidence in an unreasonable
manner.
The appeal will therefore be dismissed
with costs.
Louis Pratte
J.A.
Certified true translation
A. Poirier
IN THE FEDERAL COURT OF APPEAL
A-365-93
IN THE MATTER of the
Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
OF THE COURT
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
COURT FILE NO:A-365-93
STYLE OF
CAUSE:Daconart Investments Ltd.
v.
Her Majesty the
Queen
PLACE OF
HEARING:Montréal, Quebec
DATE OF
HEARING:February 25, 1997
REASONS FOR JUDGMENT OF
THE COURT (Pratte and Décary JJ.A. and Chevalier
D.J.)
DELIVERED FROM THE BENCH BY: Pratte J.A.
APPEARANCES:
Serge Fournier for
the Appellant
Guy Laperrière for the
Respondent
SOLICITORS OF RECORD:
Brouillette Charpentier Fournier for the
Appellant
Montréal, Quebec
George Thomsonfor
the Respondent
Deputy Attorney General of Canada
Ottawa, Ontario
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