BETWEEN:
Appellant
and
Respondent
Heard at Toronto, Ontario, on November 27, 2007.
Judgment delivered from the Bench at Toronto, Ontario, on November 27, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.
Docket: A-388-06
Citation: 2007 FCA 373
CORAM: LINDEN J.A.
SHARLOW J.A.
RYER J.A.
BETWEEN:
BOURGAULT INDUSTRIES LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on November 27, 2007)
[1] Having considered the able arguments of counsel, we have not been persuaded that the judgment of Justice Woods (2006 TCC 449) was based upon any error of law or any error in the application of the relevant legal principles. We agree with her judgment substantially for the reasons that she gave. Accordingly this appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-388-06
An appeal from the judgment of the Honourable Justice Judith Woods, of the Tax Court of Canada, dated August 4, 2006. Tax Court file: 2002-4913 (IT)G.
STYLE OF CAUSE:
BOURGAULT INDUSTRIES LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: NOVEMBER 27, 2007
REASONS FOR JUDGMENT
OF THE COURT BY: (LINDEN, SHARLOW, RYER J.J.A.)
DELIVERED FROM THE
APPEARANCES:
|
|
FOR THE APPELLANT |
|
Julien Bédard |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Toronto, Ontario
|
FOR THE APPELLANT
|
|
Deputy Attorney General of Canada Winnipeg, Manitoba |
FOR THE RESPONDENT
|