A-365-93
MONTRÉAL, QUEBEC, THIS 25TH DAY OF FEBRUARY 1997.
CORAM: THE HONOURABLE MR. JUSTICE PRATTE
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE CHEVALIER
IN THE MATTER OF THE INCOME TAX ACT
BETWEEN: DACONART INVESTMENTS LTD.,
Appellant,
AND:
HER MAJESTY THE QUEEN,
Respondent.
J U D G M E N T
The appeal is dismissed with costs.
Louis Pratte
J.A.
Certified true translation
A. Poirier
A-365-93
CORAM:PRATTE J.A.
DÉCARY J.A.
CHEVALIER D.J.
IN THE MATTER of the Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Hearing held at Montréal, Quebec on Tuesday, February 25, 1997.
Judgment delivered from the bench on Tuesday, February 25, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: PRATTE J.A.
A-365-93
CORAM:PRATTE J.A.
DÉCARY J.A.
CHEVALIER D.J.
IN THE MATTER of the Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec
on Tuesday, February 25, 1997)
PRATTE J.A.
Mr. Fournier, you have not convinced us that the Tax Court of Canada Judge made an error that would allow us to intervene. We cannot say that he assessed the evidence in an unreasonable manner.
The appeal will therefore be dismissed with costs.
Louis Pratte
J.A.
Certified true translation
A. Poirier
IN THE FEDERAL COURT OF APPEAL
A-365-93
IN THE MATTER of the
Income Tax Act
BETWEEN:
DACONART INVESTMENTS LTD.,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO:A-365-93
STYLE OF CAUSE:Daconart Investments Ltd. v.
Her Majesty the Queen
PLACE OF HEARING:Montréal, Quebec
DATE OF HEARING:February 25, 1997
REASONS FOR JUDGMENT OF
THE COURT (Pratte and Décary JJ.A. and Chevalier D.J.)
DELIVERED FROM THE BENCH BY: Pratte J.A.
APPEARANCES:
Serge Fournier for the Appellant
Guy Laperrière for the Respondent
SOLICITORS OF RECORD:
Brouillette Charpentier Fournier for the Appellant
Montréal, Quebec
George Thomsonfor the Respondent
Deputy Attorney General of Canada
Ottawa, Ontario