Date: 20110715
Docket: A-493-10
Citation: 2011 FCA 227
Present: NOËL J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
COSTCO
WHOLESALE CANADA LTD.
Respondent
Dealt with in writing without appearance
of parties.
Order delivered
at Ottawa, Ontario, on July 15, 2011.
REASONS
FOR ORDER BY: NOËL
J.A.
Date:
20110715
Docket: A-493-10
Citation: 2011 FCA 227
Present: NOËL
J.A.
BETWEEN:
HER MAJESTY
THE QUEEN
Appellant
and
COSTCO
WHOLESALE CANADA LTD.
Respondent
REASONS FOR ORDER
NOËL J.A.
[1]
The
appellant and the respondent have filed with the Court an agreement respecting
the contents of the Appeal Book and the Appeal Book has since been filed. They
now both move to vary its contents.
[2]
The
respondent on the one hand wishes to include the full transcript of the hearing
before the Tax Court on October 28, 2010 and the parties’ written submissions presented
on the same day. The appellant on the other hand takes position that only selected
parts of the transcript and written submissions should be included, the balance
being in its view irrelevant to the issues raised on appeal.
[3]
The
relevancy or lack thereof of those parts of the transcript which the appellant
seeks to exclude is not easily ascertained as the transcript includes extensive
exchanges between counsel for both parties and the Tax Court Judge on a number
of relevant issues including the credibility of witnesses. As to the written
submissions, there is no bar in principle to their inclusion.
[4]
In
the circumstances, the prudent thing to do is to allow for the inclusion of the
complete transcript and submissions sought to be introduced by the respondent.
The order will also provide that the respondent will have the responsibility of
preparing and filing this additional material in a separate Appeal Book
forthwith.
[5]
Given
the events which have led to these motions as described by the respective
parties, I see no basis for awarding costs in favour of one party or the other
on either motion.
[6]
An
order is issued accordingly.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-493-10
STYLE OF CAUSE: HER
MAJESTY THE QUEEN and COSTCO WHOLESALE CANADA LTD.
MOTION
DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: July 15, 2011
WRITTEN
REPRESENTATIONS BY:
|
Marilyn Vardy
Sharon
Lee
Darren
Prevost
|
FOR
THE APPELLANT
|
|
William I. Innes
David
E. Spiro
Neil
E. Bass
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Myles J. Kirvan
Deputy
Attorney General of Canada
|
FOR
THE APPELLANT
|
|
Fraser Milner Casgrain LLP
Toronto,
Ontario
|
FOR
THE RESPONDENT
|
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