Loba Limited v. Canada (National Revenue), 2007 FCA 317

Date: 20071010

Docket: A-373-06

Citation: 2007 FCA 317

Present:          SEXTON J.A.

BETWEEN:

LOBA LIMITED

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

Dealt with in writing without appearance of parties.

Order delivered at Ottawa, Ontario, on October 10, 2007.

REASONS FOR ORDER BY:                                                                                      SEXTON J.A.

Date: 20071010

Docket: A-373-06

Citation: 2007 FCA 317

Present:          SEXTON J.A.

BETWEEN:

LOBA LIMITED

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR ORDER

SEXTON J.A.

[1]               The appellant asserts that ten (10) letters sent by the appellant to the respondent should be inserted in the appeal book. The respondent objects.

[2]               There appears to be no doubt that the letters were sent by the appellant prior to the decision being appealed from.

[3]               The appellant asserts that these letters were relevant to the decision being taken as to the registability of the pension plan in question. The respondent asserts that the letters related to other pension plans and are therefore not relevant. The respondent further asserts that the letters were not considered by the Minister and therefore cannot be considered by this Court.

[4]               The appellant's position is that because the respondent was in possession of the letters and they were relevant to the decision being made, there was an obligation on the respondent to consider them in making the decision.

[5]               It is most difficult on a motion of this kind to decide whether evidence is relevant. It would appear preferably to include the letters in question in the appeal book and leave it to the panel hearing the appeal to determine the relevance of such documents and whether they should have been considered by the respondent. See Sourani v. Canada, 2002 FCA 334 at paragraphs 23-24.

"J. Edgar Sexton"

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                              A-373-06

STYLE OF CAUSE:                                                              LOBA LIMITED v. MINISTER OF NATIONAL REVENUE

MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES

REASONS FOR ORDER BY:                                             SEXTON J.A.

DATED:                                                                                 October 10, 2007

WRITTEN REPRESENTATIONS BY:

SOLICITORS OF RECORD: