Date: 20140121
Docket:
A-116-13
Citation: 2014 FCA 10
CORAM:
SHARLOW J.A.
WEBB J.A.
NEAR J.A.
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BETWEEN: |
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SOFT-MOC INC.
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Appellant |
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and |
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THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA
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Respondent |
Heard at Toronto, Ontario, on January 21, 2014.
Judgment delivered from the Bench at Toronto, Ontario, on January 21, 2014.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20140121
Docket:
A-116-13
Citation: 2014 FCA 10
CORAM:
SHARLOW J.A.
WEBB J.A.
NEAR J.A.
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BETWEEN: |
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SOFT-MOC INC.
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Appellant |
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and |
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THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA
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Respondent |
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on January 21, 2014).
SHARLOW J.A.
[1] This is an appeal of the decision of Justice Russell (2013 FC 291) dismissing the application of Soft-Moc Inc. for judicial review of a requirement for foreign-based information.
[2] We have not been persuaded that Justice Russell’s decision discloses any error of law or any other error warranting the intervention of this Court.
[3] The appeal will be dismissed with costs.
"K. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-116-13
(APPEAL FROM A DECISION OF THE HONOURABLE MR. JUSTICE RUSSELL OF THE FEDERAL COURT, DATED MARCH 20, 2013, DOCKET NO. T-502-12)
STYLE OF CAUSE: SOFT-MOC INC. v. THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: January 21, 2014
REASONS FOR JUDGMENT
OF THE COURT BY: SHARLOW J.A.
WEBB J.A.
NEAR J.A.
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
APPEARANCES:
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David W. Chodikoff Patrick Deziel
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FOR THE APPELLANT
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Samantha Hurst |
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Miller Thomson LLP Toronto, Ontario |
FOR THE APPELLANT
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William F. Pentney Deputy Attorney General of Canada |
FOR THE RESPONDENT
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