Date: 19981216
Docket: A-411-97
CORAM: STONE J.A.
LÉTOURNEAU J.A.
SEXTON J.A.
BETWEEN:
928412 ONTARIO LIMITED
Appellant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, Wednesday, December 16, 1998
Judgment delivered from the Bench
at Toronto, Ontario on Wednesday, December 16, 1998
REASONS FOR JUDGMENT OF THE COURT BY: STONE J.A.
Date: 19981216
Docket: A-411-97
CORAM: STONE J.A.
LÉTOURNEAU J.A.
SEXTON J.A.
BETWEEN:
928412 ONTARIO LIMITED
Appellant
(Plaintiff)
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
(Defendant)
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario on
Wednesday, December 16, 1998)
STONE, J.A.:
[1] While we have some sympathy for the position of the appellant, we have not been persuaded that any basis has been shown for interfering with the order of MacKay J. of May 6, 1997. With respect to the appellant's second argument in particular, we are satisfied that the learned Motions Judge correctly interpreted subsection 48(2) of the Federal Court Act, in the overall context of that section.
[2] The appeal will be dismissed.
"A.J. Stone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-411-97
| STYLE OF CAUSE: 928412 ONTARIO LIMITED |
| Appellant |
| (Plaintiff) |
- and -
| THE MINISTER OF NATIONAL REVENUE |
| Respondent |
| (Defendant) |
DATE OF HEARING: WEDNESDAY, DECEMBER 16, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: STONE J.A.
Delivered at Toronto, Ontario
on Wednesday, December 16, 1998
APPEARANCES: Mr. Thomas J. Corbett
| For the Appellant (Plaintiff) |
Mr. Richard Woyiwada
For the Respondent (Defendant)
| SOLICITORS OF RECORD: Thompson Corbett Webster |
Barristers & Solicitors
Suite 2006, 140 Fullarton Street
London, Ontario
N6A 5P2
| For the Appellant (Plaintiff) |
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent (Defendant)
| FEDERAL COURT OF APPEAL |
| Date: 19981216 |
| Docket: A-411-97 |
| BETWEEN: |
| 928412 ONTARIO LIMITED |
| Appellant |
| (Plaintiff) |
| - and - |
| THE MINISTER OF NATIONAL REVENUE |
| Respondent |
| (Defendant) |
| REASONS FOR JUDGMENT |
| OF THE COURT |