Docket: A-450-14
Citation: 2015 FCA 193
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CORAM:
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NADON J.A.
PELLETIER J.A.
GAUTHIER J.A.
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BETWEEN:
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PÉPINIÈRE A.
MASSÉ INC.
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Appellant
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and
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HER MAJESTY THE
QUEEN
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Respondent
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Heard
at Montréal, Quebec, on September 14, 2015.
Judgment delivered from the Bench at Montréal, Quebec, on September
14, 2015.
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REASONS FOR JUDGMENT OF THE COURT BY:
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NADON
J.A.
|
Docket: A-450-14
Citation: 2015 FCA 193
|
CORAM:
|
NADON J.A.
PELLETIER J.A.
GAUTHIER J.A.
|
|
BETWEEN:
|
|
PÉPINIÈRE A.
MASSÉ INC.
|
|
Appellant
|
|
and
|
|
HER MAJESTY THE
QUEEN
|
|
Respondent
|
REASONS FOR JUDGMENT OF
THE COURT
(Delivered from the Bench at Montréal,
Quebec, on September 14, 2015)
NADON
J.A.
[1]
Despite Mr. Côté’s very able argument and
despite our sympathy for the appellant given how difficult it is to manage the
hiring of seasonal staff, we are not satisfied that our intervention is
warranted.
[2]
Specifically, it is our opinion that the
evidence on the record does not support any of the appellant’s arguments.
[3]
Consequently, the appeal will be dismissed with
costs.
“M. Nadon”
Certified true translation
François Brunet,
Revisor
FEDERAL COURT OF APPEAL
SOLICITORS
OF RECORD
(Appeal
from the order by the Honourable Justice Brent Paris of the Tax Court of Canada
dated September 12, 2014, in docket No. 2011-3900(GST)G.)
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STYLE OF CAUSE:
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PÉPINIÈRE A.
MASSÉ INC. v. HER MAJESTY THE QUEEN
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|
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PLACE OF HEARING:
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Montréal, Quebec
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DATE OF HEARING:
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September 14, 2015
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REASONS FOR JUDGMENT
OF THE COURT BY:
|
NADON J.A.
PELLETIER J.A.
GAUTHIER J.A.
|
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DELIVERED
FROM THE BENCH BY:
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NADON J.A.
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APPEARANCES:
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Louis-Frédérick Côté
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For the
appellant
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Josée Fournier
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For the
respondent
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SOLICITORS OF RECORD:
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Spiegel, Sohmer, Inc.
Montréal,
Quebec
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For the
appellant
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Larivière, Meunier
Montréal, Quebec
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For the
respondent
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