Date: 20010227
Docket: A-643-99
Citation: 2001 FCA 45
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
VAL BRUNA HOLDINGS
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
MAY DEVELOPMENTS
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
STANDARD MORTGAGE INVESTMENT CORPORATION
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
NARDAQ INVESTMENTS INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at
Vancouver, B.C. on February 27, 2001)
ROTHSTEIN, J.A.
[1] Despite the able argument of counsel for the appellants, we are unable to conclude that the learned Tax Court Judge erred in a manner that would justify interference by this Court with his interlocutory order. We have understood from counsel for the respondent that at trial the Minister does not intend to rely upon any documents that the Minister has refused to produce and that he does not intend to rely upon the "Turner Report" which makes reference to such documents . On this basis we are satisfied that the appellants will not be surprised at trial.
[2] The appeal will be dismissed with costs.
(Sgd.) "Marshall Rothstein"
J.A.
February 27, 2001
Vancouver, British Columbia
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-643-99
STYLE OF CAUSE: Val Bruna Holdings et al
v.
HMQ
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: February 27, 2001
REASONS FOR JUDGMENT OF THE COURT BY ROTHSTEIN, J.A.
CONCURRED IN BY: Décary, J.A. and Malone, J.A.
DATED: February 27, 2001
APPEARANCES:
Mr. Thomas M. Boddez For the Appellant
Mr. Harry Erlichman For the Respondent
SOLICITORS OF RECORD:
Thorsteinssons
Tax Lawyers
Vancouver, BC For the Appellant
Morris Rosenberg
Deputy Attorney
General of Canada For the Respondent
Date: 20010227
Docket: A-643-99
Citation: 2001 FCA 45
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
VAL BRUNA HOLDINGS
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
MAY DEVELOPMENTS
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
STANDARD MORTGAGE INVESTMENT CORPORATION
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
- and -
BETWEEN:
NARDAQ INVESTMENTS INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on February 27, 2001
JUDGMENT delivered at Vancouver, British Columbia, on February 27, 2001
REASONS FOR JUDGMENT OF THE COURT BY: Rothstein, J.A.
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