Date: 20181025
Docket: A-354-16
Citation: 2018 FCA 197
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WEBB J.A.
NEAR J.A.
GLEASON J.A.
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BETWEEN:
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HER MAJESTY THE QUEEN
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Appellant
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and
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GERBRO HOLDINGS COMPANY
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Respondent
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Heard at Ottawa, Ontario, on October 25, 2018.
Judgment delivered from the Bench at Ottawa, Ontario, on October 25, 2018.
| REASONS FOR JUDGMENT OF THE COURT BY:
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WEBB J.A.
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Date: 20181025
Docket: A-354-16
Citation: 2018 FCA 197
| CORAM:
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WEBB J.A.
NEAR J.A.
GLEASON J.A.
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BETWEEN:
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HER MAJESTY THE QUEEN
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Appellant
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and
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GERBRO HOLDINGS COMPANY
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Respondent
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REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on October 25, 2018).
WEBB J.A.
[1]
This is an appeal from the Judgment of Associate Chief Justice Lamarre of the Tax Court of Canada (2016 TCC 173) that allowed Gerbro Holdings Company’s appeal from the reassessment issued for its 2005 and 2006 taxation years.
[2]
We are not convinced that the Associate Chief Justice made any reviewable error in her thorough and detailed Reasons.
[3]
As a result, the appeal is dismissed with costs.
"Wyman W. Webb"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
APPEAL FROM A JUDGMENT OR ORDER OF THE TAX COUR OF CANADA DATED JULY 22, 2016, CITATION NO. 2016 TCC 173, DOCKET NOS. 2012-739(IT)G AND 2012-4194(IT)G
| DOCKET:
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A-354-16
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| STYLE OF CAUSE:
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HER MAJESTY THE QUEEN v. GERBRO HOLDINGS COMPANY
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| PLACE OF HEARING:
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Ottawa, Ontario
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| DATE OF HEARING:
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October 25, 2018
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| REASONS FOR JUDGMENT OF THE COURT BY:
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WEBB J.A.
NEAR J.A.
GLEASON J.A.
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| DELIVERED FROM THE BENCH BY:
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WEBB J.A.
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APPEARANCES:
| Caroline Ahn
Alexandra Humphrey
Jenna Clark
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For The Appellant
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| Stéphane Eljarrat
John J. Lennard
Élisabeth Robichaud
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For The Respondent
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SOLICITORS OF RECORD:
| Nathalie G. Drouin
Deputy Attorney General of Canada
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For The Appellant
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| Davies Ward Phillips & Vineberg LLP
Montréal, Quebec
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For The Respondent
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