Date: 20020320
Docket: A-639-99
Neutral citation: 2002 FCA 112
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
1057811 ONTARIO INC., o/a HERMAN'S
WESTDALE AUTO
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, Tuesday, March 19, 2002.
Judgment delivered from the Bench at Toronto, Ontario,
on Tuesday, March 19, 2002.
REASONS FOR JUDGMENT OF THE COURT: ROTHSTEIN J.A.
Date: 20020320
Docket: A-639-99
Neutral citation: 2002 FCA 112
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
1057811 ONTARIO INC., o/a HERMAN'S
WESTDALE AUTO
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario,
on Tuesday, March 19, 2002)
ROTHSTEIN J.A.
[1] The Applicant has not persuaded us of any reviewable error by the Trial Judge. It has not been demonstrated that the evidence excluded by the Trial Judge was relevant.
[2] The application will be dismissed with costs of $1,500 inclusive of disbursements payable to the Respondent.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Names of Counsel and Solicitors of Record
DOCKET: A-639-99
STYLE OF CAUSE: 1057811 ONTARIO INC., o/a HERMAN'S
WESTDALE AUTO
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
DATE OF HEARING: TUESDAY, MARCH 19, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: ROTHSTEIN J.A.
DATED: WEDNESDAY, MARCH 20, 2002
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, MARCH 19, 2002.
APPEARANCES BY: Mr. George Gligoric
For the Applicant
Mr. Eric Noble
Ms. Lesley Sharon King
For the Respondent
SOLICITORS OF RECORD: George Gligoric
Barrister & Solicitor
1658 King Street East
Hamilton, Ontario
L8K 1T9
For the Applicant
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20020320
Docket: A-639-99
BETWEEN:
1057811 ONTARIO INC., o/a HERMAN'S
WESTDALE AUTO
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT