Date:
20071127
Docket: A-388-06
Citation: 2007 FCA 373
CORAM: LINDEN J.A.
SHARLOW J.A.
RYER J.A.
BETWEEN:
BOURGAULT
INDUSTRIES LTD.
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at Toronto,
Ontario, on November 27,
2007.
Judgment delivered from the Bench at Toronto, Ontario, on November 27, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: RYER
J.A.
Date:
20071127
Docket:
A-388-06
Citation:
2007 FCA 373
CORAM: LINDEN J.A.
SHARLOW
J.A.
RYER
J.A.
BETWEEN:
BOURGAULT INDUSTRIES LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Toronto, Ontario, on November 27,
2007)
RYER J.A.
[1]
Having
considered the able arguments of counsel, we have not been persuaded that the
judgment of Justice Woods (2006 TCC 449) was based upon any error of law or any
error in the application of the relevant legal principles. We agree with her
judgment substantially for the reasons that she gave. Accordingly this appeal
will be dismissed with costs.
"C.
Michael Ryer"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-388-06
An
appeal from the judgment of the Honourable Justice Judith Woods, of the Tax
Court of Canada, dated August 4, 2006. Tax Court file: 2002-4913 (IT)G.
STYLE OF CAUSE:
BOURGAULT
INDUSTRIES LTD.
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: NOVEMBER 27, 2007
REASONS FOR JUDGMENT
OF THE COURT BY: (LINDEN, SHARLOW, RYER J.J.A.)
DELIVERED FROM THE
BENCH BY: RYER J.A.
APPEARANCES:
|
Joseph M. Steiner
|
FOR THE APPELLANT
|
|
Jeff
Pniowsky
Julien Bédard
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Osler, Hoskin &
Harcourt LLP
Toronto, Ontario
|
FOR THE
APPELLANT
|
|
John H. Sims,
Q.C.
Deputy Attorney General of Canada
Winnipeg, Manitoba
|
FOR THE
RESPONDENT
|
Email this Content