Date: 20020116
Docket: A-201-99
Montréal, Quebec, January 16, 2002
CORAM: DESJARDINS, J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
MIDANCO CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is dismissed with costs.
"Alice Desjardins"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
Date: 20020116
Docket: A-201-99
Neutral Citation: 2002 FCA 18
CORAM: DESJARDINS, J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
MIDANCO CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held in Montréal, Quebec, January 16, 2002.
Judgment rendered at the hearing in Montréal, Quebec, January 16, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 20020116
Docket: A-201-99
Neutral Citation: 2002 FCA 18
CORAM: DESJARDINS, J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
MIDANCO CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Rendered at the hearing in Montréal, Quebec
January 16, 2002.)
DESJARDINS J.A.
[1] We are of the opinion that the trial judge (Midanco Canada Inc. v. Her Majesty the Queen, (1999) 99 D.T.C. 782, [1999] T.C.J. no. 142 (QL)) did not commit any of the errors for which the appellant criticizes him, either in regard to the initial financing or in regard to his so-called refusal to accept some evidence. The trial judge did not reject any evidence but assessed the evidence that had been presented to him by the appellant. As to the inclusion of the Revenu Québec report, this error was, as the trial judge found, inconsequential.
[2] The appeal will be dismissed with costs.
[3] Copy of this judgment will also be filed in docket A-202-99, in which costs will not be awarded given the present judgment.
"Alice Desjardins"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20020116
Docket: A-201-99
Between:
MIDANCO CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-201-99
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
STYLE: MIDANCO CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 16, 2002
REASONS FOR JUDGMENT OF THE COURT BY:
THE HONOURABLE MADAM JUSTICE DESJARDINS
DATED: January 16, 2002
APPEARANCES:
Louis Charron and Yves Poirier FOR THE APPELLANT
Sophie-Lyne Lefebvre FOR THE RESPONDENT
SOLICITORS OF RECORD:
DE GRANDPRÉ, CHAIT FOR THE APPELLANT
Montréal, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec
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