Date: 200112006
Docket: A-281-00
Neutral citation: 2001 FCA 379
CORAM: STRAYER, J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
ATCON CONSTRUCTION LTD.
Respondent
Heard at Fredericton, New Brunswick, on December 6, 2001.
Judgment delivered at Fredericton, New Brunswick, on December 6, 2001.
REASONS FOR JUDGMENT BY: Strayer, J.A.
Date: 200112006
Docket: A-281-00
Neutral citation: 2001 FCA 379
CORAM: STRAYER, J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
ATCON CONSTRUCTION LTD.
Respondent
REASONS FOR JUDGMENT
(Delivered from the bench at Fredericton, NB, on December 6, 2001)
[1] In spite of the very able argument of counsel for the Appellant, we are not persuaded that the Tax Court Judge committed any error in his decision in this matter.
"B. L. Strayer"
J.A.
Fredericton, New Brunswick
December 6, 2001
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-281-00
STYLE OF CAUSE: Her Majesty The Queen v. Atcon Construction Ltd.
PLACE OF HEARING: Fredericton, New Brunswick
DATE OF HEARING: December 6, 2001
REASONS FOR JUDGMENT: Strayer, J.A.
DATED: December 6, 2001
APPEARANCES:
Wendy Burnham - John Bodurtha FOR THE APPELLANT
D. Andrew Rouse - E. J. Mockler FOR THE RESPONDENT
SOLICITORS OF RECORD:
Department of Justice FOR THE APPELLANT
Tax Litigation Section
11th Floor
222 Queen Street
Ottawa, ONT
K1A 0H8
Mockler, Peters, Oley, Rouse & Williams FOR THE RESPONDENT
Barristers and Solicitors
839 Aberdeen Street
P. O. Box 547
Fredericton, NB
E3B 5A6