Date:
20070207
Docket: A-373-06
Citation: 2007 FCA 37
CORAM: NADON J.A.
SHARLOW J.A.
RYER J.A.
BETWEEN:
LOBA
LIMITED
Appellant
and
MINISTER
OF NATIONAL REVENUE
Respondent
Heard at Ottawa,
Ontario, on February 7,
2007.
Judgment delivered from the Bench at Ottawa, Ontario, on February 7, 2007.
REASONS FOR ORDER OF THE COURT BY: NADON
J.A.
Date:
20070207
Docket: A-373-06
Citation: 2007
FCA 37
CORAM: NADON
J.A.
SHARLOW
J.A.
RYER
J.A.
BETWEEN:
LOBA LIMITED
Appellant
and
MINISTER OF
NATIONAL REVENUE
Respondent
REASONS FOR ORDER OF THE COURT
(Delivered
from the Bench at Ottawa, Ontario, on February 7, 2007)
NADON J.A.
[1]
We
have not been persuaded that, in bringing this appeal, the appellant is acting
in bad faith, nor have we been persuaded that the appeal is either vexatious or
devoid of any substance.
[2]
Accordingly,
we are all agreed that the appeal ought to be heard on its merits.
[3]
Whether
or not the question at issue in the appeal is res judicata is a question
which, in our view, ought to be left for consideration by the panel hearing the
appeal on its merits.
[4]
For
these reasons, the Minister’s motion to quash the appeal will be dismissed.
Costs shall be in the cause.
[5]
In
view of our conclusion, the Minister shall have 45 days from the date of our
Order to comply with the appellant’s request for material under Rule 317 of the
Federal Courts Rules.
“M.
Nadon”
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
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: February 7, 2007
REASONS FOR ORDER OF THE COURT BY: (Nadon, Sharlow, & Ryer JJ.A.)
DELIVERED FROM THE BENCH BY: Nadon, J.A.
APPEARANCES:
|
Mr. Michael S.
Rankin
|
FOR THE APPELLANT
|
|
Mr. Roger
Leclaire
Ms. Justine Malone
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Lang Michener LLP
Ottawa, Ontario
|
FOR THE
APPELLANT
|
|
John H. Sims
Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE
RESPONDENT
|
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