Date: 19990323
Dossier: A-929-96
Coram : DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
Between : GLENMAROON HOLDINGS (1986) LTD.
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
Heard at Montreal, Quebec on Tuesday, March 23, 1999
Judgment delivered from the Bench at Montreal, Quebec
on Tuesday, March 23, 1999
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 19990323
Docket: A-929-96
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
GLENMAROON HOLDINGS (1986) LTD.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montreal, Quebec
on Tuesday, March 23, 1999)
NOËL J.A.
[1] We have come to the conclusion that the Tax Court Judge properly exercised her discretion in refusing to grant the taxpayer's motion to strike the Minister's reply under paragraph 58(1)b) of the Tax Court of Canada Rules (General Procedure) "because it discloses no reasonable grounds ... for opposing the appeal".
[2] It may be that the decisions of this Court in Husky Oil1 and Nova Corporation2 will eventually seal the fate of this dispute in favour of the taxpayer but it properly falls to the Tax Court to decide the matter in the light of the particular circumstances of the transaction here in issue.
[3] The appeal will be dismissed with costs.
Marc Noël
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NUMBER: A-929-96
STYLE OF CAUSE: GLENMAROON HOLDINGS (1986) LTD.
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montreal, Québec
DATE OF HEARING: March 23, 1999
REASONS FOR JUDGMENT OF THE COURT (DÉCARY, LÉTOURNEAU, NOËL, JJ.A.) DELIVERED FROM THE BENCH BY:
Noël J.A.
DATED: March 23, 1999
APPEARANCES:
Mr. Guy Du Pont. Esq./ for the Appellant
Mr. Francis-Ian Rojas, Esq.
Mr. Roger Roy, Esq. for the Respondent
SOLICITORS OF RECORD:
Goodman, Phillips & Vineberg for the Appellant
Montreal, Québec
Morris Rosenberg for the Respondent
Deputy Attorney General of Canada
Ottawa, Ontario
__________________
1 The Queen v. Husky Oil Ltd., 95 D.T.C. 5244.
2 Nova Corporation of Alberta v. The Queen, 97 D.T.C. 5229.