Date: 20150914
Docket: A-450-14
Citation: 2015 FCA 193
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CORAM: |
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 |
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: |
NADON J.A. |
Date: 20150914
Docket: A-450-14
Citation: 2015 FCA 193
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CORAM: |
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 |
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”
J.A.
Certified true translation
François Brunet, Revisor
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
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DOCKET: |
A-450-14 |
(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: |
PÉPINIÈRE A. MASSÉ INC. v. HER MAJESTY THE QUEEN
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PLACE OF HEARING: |
Montréal, Quebec
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DATE OF HEARING: |
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: |
NADON J.A. |
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APPEARANCES:
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Louis-Frédérick Côté |
For the appellant |
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Josée Fournier |
For the respondent |
SOLICITORS OF RECORD:
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Spiegel, Sohmer, Inc. Montréal, Quebec |
For the appellant |
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Larivière, Meunier Montréal, Quebec |
For the respondent |