Date:
20130603
Docket:
A-388-12
Citation:
2013 FCA 144
CORAM: SHARLOW
J.A.
WEBB
J.A.
NEAR
J.A.
BETWEEN:
THE
CITY OF WHITEHORSE
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard
at Vancouver, British Columbia, on June 3, 2013.
Judgment
delivered from the Bench at Vancouver, British Columbia, on June 3, 2013.
REASONS FOR JUDGMENT OF THE COURT
BY: SHARLOW J.A.
Date:
20130603
Docket:
A-388-12
Citation:
2013 FCA 144
CORAM: SHARLOW
J.A.
WEBB
J.A.
NEAR
J.A.
BETWEEN:
THE
CITY OF WHITEHORSE
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
(Delivered
from the Bench at Vancouver, British Columbia, on June 3, 2013)
SHARLOW J.A.
[1]
The
City of Whitehorse is appealing the judgment of Justice Sheridan (2012 TCC 298)
in which she held that the City is not entitled to a rebate pursuant to
subsection 259(4) and section 174 of the Excise Tax Act, R.S.C., 1985,
c. E-15, in respect of the Yukon Bonus Travel Allowance.
We have not been persuaded that
Justice Sheridan erred in law or in fact in deciding as she did. On the
contrary, we agree with her decision, substantially for the reasons she gave.
This appeal will be dismissed with costs.
“K. Sharlow”
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-388-12
(APPEAL
FROM AN ORDER OF THE TAX COURT OF CANADA
(THE
HONOURABLE MADAM JUSTICE SHERIDAN) DATED AUGUST 16, 2012,
DOCKET
NO. 2010-383(GST)G)
STYLE OF CAUSE: The
City of Whitehorse v.
Her
Majesty The Queen
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: June
3, 2013
REASONS FOR JUDGMENT
OF THE COURT BY: Sharlow,
Webb, Near JJ.A.
DELIVERED FROM THE
BENCH BY: SHARLOW,
J.A.
DATED: June
3, 2013
APPEARANCES:
|
Kimberley L. D. Cook
|
FOR
THE APPELLANT
|
|
Victor
Caux
Selena
Sit
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Thorsteinssons
LLP
Vancouver, British Columbia
|
FOR THE APPELLANT
|
|
William
F. Pentney
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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