Date: 20020530
Docket: A-107-01
Neutral citation: 2002 FCA 232
CORAM: DESJARDINS J.A.
LINDEN J.A.
NOËL J.A.
BETWEEN:
TWENTIETH CENTURY FOX FILM CORP.
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Vancouver, British Columbia on May 30, 2002.
Judgment delivered from the Bench at Vancouver, British Columbia on May 30, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 20020530
Docket: A-107-01
Neutral citation: 2002 FCA 232
CORAM: DESJARDINS J.A.
LINDEN J.A.
NOËL J.A.
BETWEEN:
TWENTIETH CENTURY FOX FILM CORP.
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia
on May 30, 2002.)
DESJARDINS J.A.
[1] Counsel for the appellant has presented a very able argument. However, assuming without deciding that the Trial Division had jurisdiction to hear the appellant's application for judicial review, a matter on which we express no opinion, we conclude that the motions judge made no error in deciding that the appellant was not engaged in the business of "communications", as found in subparagraph 219(2)(b)(ii) of the Income Tax Act, so as to claim exemption for the branch tax for corporations.
[2] This appeal will be dismissed with costs.
(Sgd.) "Alice Desjardins"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-107-01
STYLE OF CAUSE: Twentieth Century Fox Film Corp. v. The Minister of National Revenue
PLACE OF HEARING: Vancouver, B.C.
DATE OF HEARING: May 30, 2002
REASONS FOR JUDGMENT : DESJARDINS J.A.
DATED: May 30, 2002
APPEARANCES:
Joel Nitkman and FOR THE APPELLANT
Lori Mathison
David Jacyk FOR THE RESPONDENT
SOLICITORS OF RECORD:
Fraser Milner Casgrain FOR THE APPELLANT
Vancouver
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
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