Docket: A-550-15
Citation:
2016 FCA 286
|
CORAM:
|
PELLETIER J.A.
WEBB J.A.
NEAR J.A.
|
|
BETWEEN:
|
|
THE MINISTER OF
NATIONAL REVENUE
|
|
Appellant
|
|
and
|
|
CGI HOLDING LLC
|
|
Respondent
|
Heard
at Toronto, Ontario, on September 12, 2016.
Judgment delivered at Ottawa, Ontario, on November 16, 2016.
|
REASONS FOR JUDGMENT BY:
|
WEBB
J.A.
|
|
CONCURRED IN BY:
|
PELLETIER
J.A.
NEAR
J.A.
|
Docket: A-550-15
Citation:
2016 FCA 286
|
CORAM:
|
PELLETIER J.A.
WEBB J.A.
NEAR J.A.
|
|
BETWEEN:
|
|
THE MINISTER OF
NATIONAL REVENUE
|
|
Appellant
|
|
and
|
|
CGI HOLDING LLC
|
|
Respondent
|
REASONS
FOR JUDGMENT
WEBB J.A.
[1]
This is an appeal from an Order of the Federal
Court dated December 11, 2015 (2015 FC 1378) which granted CGI Holding LLC
(CGI) leave to file a reply affidavit in relation to its application for
judicial review of a decision by the Minister of National Revenue (Minister)
denying CGI’s application for a refund of $28,463,184 in withholding taxes.
[2]
During the course of the hearing of this appeal,
counsel for CGI, in responding to the arguments raised by counsel for the
Minister, informed the Court that the judicial review application had already
been heard by the Federal Court. For some unexplained reason, counsel for the
Minister had not informed the Court that the application for judicial review
had been heard approximately three months before this appeal was heard.
[3]
Since the application for judicial review had
already been heard (with the reply affidavit) this raised the issue of whether
this appeal was moot. Having heard from the parties on this issue, judgment was
reserved.
[4]
Subsequent to the hearing of this appeal, the
Federal Court released its decision on the judicial review application on
September 27, 2016 (2016 FC 1086). The Federal Court dismissed CGI’s
application for judicial review. From the reasons it is evident that the
Minister objected to several paragraphs in the reply affidavit at the hearing
of the application for judicial review. Paragraphs 2, 3, 4 and 5 of the 11
paragraph reply affidavit were disregarded by the Federal Court Judge hearing
the application for judicial review.
[5]
By letter dated October 27, 2016 the parties
informed this Court that CGI would not be appealing the Judgment dated
September 27, 2016 that dismissed CGI’s application for judicial review. As a
result there is no longer any live controversy between the parties in relation
to this matter.
[6]
I would therefore dismiss the appeal with costs.
“Wyman W. Webb”
|
“I agree
|
|
J.D. Denis Pelletier J.A.”
|
|
“I agree
|
|
D.G. Near
J.A.”
|
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
APPEAL FROM AN ORDER OF THE FEDERAL COURT DATED DECEMBER 11, 2015,
DOCKET NO. T-393-15 (2015 FC 1378)
|
STYLE OF CAUSE:
|
THE MINISTER OF NATIONAL REVENUE v.
CGI HOLDING LLC
|
|
|
PLACE OF HEARING:
|
Toronto, Ontario
|
|
DATE OF HEARING:
|
september 12, 2016
|
|
REASONS FOR JUDGMENT BY:
|
WEBB J.A.
|
|
CONCURRED IN BY:
|
PELLETIER J.A.
NEAR J.A.
|
|
DATED:
|
NOVEMBER 16, 2016
|
|
|
|
|
APPEARANCES:
|
Elizabeth Chasson
Samantha L. Hurst
|
For The Appellant
|
|
Geoff R. Hall
|
For The Respondent
|
SOLICITORS OF RECORD:
|
William F. Pentney
Deputy
Attorney General of Canada
Toronto, Ontario
|
For The Appellant
|
|
McCarthy Tétrault LLP
Barristers & Solicitors
Toronto, Ontario
|
For The Respondent
|
Email this Content