Date: 20090915
Docket: A-511-08
Citation: 2009 FCA 267
CORAM: SEXTON
J.A.
BLAIS
J.A.
LAYDEN-STEVENSON
J.A.
BETWEEN:
CANADA TRUSTCO MORTGAGE
COMPANY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on September
15, 2009.
Judgment delivered from the
Bench at Toronto,
Ontario, on September
15, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON
J.A.
Date: 20090915
Docket: A-511-08
Citation: 2009 FCA 267
CORAM: SEXTON
J.A.
BLAIS
J.A.
LAYDEN-STEVENSON
J.A.
BETWEEN:
CANADA TRUSTCO MORTGAGE COMPANY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the Bench at Toronto, Ontario, on September 15,
2009)
SEXTON J.A.
[1]
We
are unable to conclude that the Tax Court Judge made any palpable or overriding
error in upholding the Minister’s assessments of the civil penalty to recover
the funds which the appellant was required to pay.
[2]
The
appeal should therefore be dismissed with costs.
“J.
Edgar Sexton”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-511-08
APPEAL FROM
A JUDGMENT OF THE DECISION OF JUDGE L.M. LITTLE DATED SEPTEMBER 8, 2008, IN
DOCKET NO. 2006-2572 (IT)G.
STYLE OF CAUSE: CANADA TRUSTCO MORTGAGE COMPANY v. HER
MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: September 15, 2009
REASONS FOR JUDGMENT
OF THE COURT BY: (SEXTON, BLAIS & LAYDEN-STEVENSON JJ.A.)
DELIVERED FROM THE
BENCH BY: SEXTON J.A.
APPEARANCES:
|
Thomas Sutton/ Heather
L. Meredith/ Colin Taylor
|
FOR THE APPELLANT
|
|
Joanna Hill
|
FOR THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
McCarthy Tétrault LLP
Toronto, Ontario
|
FOR THE
APPELLANT
|
|
John H. Sims,
Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE RESPONDENT
|
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