Date:
20130530
Docket: A-49-12
Citation: 2013
FCA 141
CORAM: GAUTHIER J.A.
MAINVILLE J.A.
WEBB
J.A.
BETWEEN:
CALGARY BOARD OF EDUCATION
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Calgary, Alberta, on April 23, 2013.
Judgment delivered at Ottawa, Ontario, on May
30, 2013.
REASONS FOR JUDGMENT BY: WEBB
J.A.
CONCURRED
IN BY: GAUTHIER
J.A.
MAINVILLE
J.A.
Date:
20130530
Docket: A-49-12
Citation: 2013 FCA 141
CORAM: GAUTHIER
J.A.
MAINVILLE
J.A.
WEBB J.A.
BETWEEN:
CALGARY BOARD OF EDUCATION
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
WEBB J.A.
[1]
This
appeal is from the decision of Jorré J. (the Judge) of the Tax Court of Canada
(2012 TCC 7). This appeal was heard at the same time as the appeal of Boardwalk
Equities Inc. v. Her Majesty the Queen (A-48-12).
[2]
For
the reasons for judgment as set out in Boardwalk Equities Inc. v. Her
Majesty the Queen, I would dismiss this appeal with one set of costs for
both this appeal and for the appeal of
Boardwalk Equities Inc., with each
appellant to pay one-half of such costs.
“Wyman
W. Webb”
“I
agree,
Johanne
Gauthier J.A.”
“I
agree,
Robert M. Mainville
J.A.”
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-49-12
STYLE
OF CAUSE:
CALGARY BOARD OF EDUCATION v
QUEEN
PLACE OF HEARING: Calgary, Alberta
DATE OF HEARING: April 23, 2013
REASONS FOR JUDGMENT
BY: WEBB J.A.
CONCURRED IN BY: GAUTHIER, MAINVILLE J.J.A.
DATED: May 30, 2013
APPEARANCES:
|
Salvador Mirandola
Patrick
Lindsay
|
FOR THE APPELLANT
|
|
Kathleen Lyons
|
FOR
THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Borden Ladner Gervais LLP
|
FOR
THE APPELLANT
|
|
William F.
Pentney
Deputy Attorney General of Canada
|
FOR
THE RESPONDENT
|
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