Date: 20031014
Docket: A-41-03
Citation: 2003 FCA 379
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
SVEDALA INDUSTRIES CANADA INC.
Appellant
and
THE MINISTER OF NATIONAL REVENUE and
THE ATTORNEY GENERAL OF CANADA
Respondents
Heard at Ottawa, Ontario, on October 14, 2003.
Judgment delivered from the Bench at Ottawa, Ontario, on October 14, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
Date: 20031014
Docket: A-41-03
Citation: 2003 FCA 379
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
SVEDALA INDUSTRIES CANADA INC.
Appellant
and
THE MINISTER OF NATIONAL REVENUE and
THE ATTORNEY GENERAL OF CANADA
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on October 14, 2003)
DÉCARY J.A.
[1] We are in general agreement with the reasons for judgment of Mr. Justice Campbell (reported at (2002), 226 F.T.R. 76). The issue, in our view, had been correctly decided by Mr. Justice Noël (then a member of the Trial Division) in Emerson Electric Canada Ltd. v. Canada (MNR) (1997), 126 F.T.R. 60 (F.C.T.D.).
[2] The appeal will be dismissed with costs.
"Robert Décary"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-41-03
APPEAL FROM THE REASONS FOR ORDER AND ORDER OF THE FEDERAL COURT OF CANADA DATED DECEMBER 20, 2002, FILE NO. T-949-01
STYLE OF CAUSE: SVEDALA INDUSTRIES CANADA INC. v. THE MINISTER OF NATIONAL REVENUE ET AL.
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: October 14, 2003
REASONS FOR JUDGMENT OF THE COURT (Décary, Rothstein, Malone)
RENDERED FROM THE BENCH BY: Décary, J.A.
APPEARANCES:
Mr. David M. Attwater for the Appellant
Mr. Derek Rasmussen for the Respondents
SOLICITORS OF RECORD:
Lang Michener for the Appellant
Ottawa, Ontario
Mr. Morris Rosenberg for the Respondents
Deputy Attorney General of Canada
Ottawa, Ontario
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