Soft-Moc Inc. v. Canada (National Revenue), 2014 FCA 10

Date: 20140121

Docket:

A-116-13

Citation: 2014 FCA 10

CORAM:      

SHARLOW J.A.

WEBB J.A.

NEAR J.A.

Heard at Toronto, Ontario, on January 21, 2014.

Judgment delivered from the Bench at Toronto, Ontario, on January 21, 2014.

REASONS FOR JUDGMENT OF THE COURT BY:                                        SHARLOW J.A.

Date: 20140121

Docket:

A-116-13

Citation: 2014 FCA 10

CORAM:      

SHARLOW J.A.

WEBB J.A.

NEAR J.A.

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario, on January 21, 2014).

SHARLOW J.A.

[1]               This is an appeal of the decision of Justice Russell (2013 FC 291) dismissing the application of Soft-Moc Inc. for judicial review of a requirement for foreign-based information.

[2]               We have not been persuaded that Justice Russell’s decision discloses any error of law or any other error warranting the intervention of this Court.

[3]               The appeal will be dismissed with costs.

"K. Sharlow"

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                  A-116-13

(APPEAL FROM A DECISION OF THE HONOURABLE MR. JUSTICE RUSSELL OF THE FEDERAL COURT, DATED MARCH 20, 2013, DOCKET NO. T-502-12)

STYLE OF CAUSE:                                                SOFT-MOC INC. v. THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA

PLACE OF HEARING:                                           TORONTO, ONTARIO

DATE OF HEARING:                                             January 21, 2014

REASONS FOR JUDGMENT

OF THE COURT BY:                                              SHARLOW J.A.

                                                                                     WEBB J.A.

                                                                                     NEAR J.A.

DELIVERED FROM THE BENCH BY:                         SHARLOW J.A.

APPEARANCES:

SOLICITORS OF RECORD: