Date: 20020917
Docket: A-394-01
Neutral citation: 2002 FCA 336
CORAM: ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
OGDEN PALLADIUM SERVICES (CANADA) INC.
HAMILTON ENTERTAINMENT & CONVENTION FACILITIES INC.
THE CORPORATION OF THE CITY OF VICTORIA
THE CORPORATION OF THE CITY OF SAINT JOHN
Applicants
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, September 17, 2002
Judgment delivered from the Bench at Ottawa, Ontario, September 17, 2002
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Neutral citation: 2002 FCA 336
CORAM: ROTHSTEIN J.A.
NADON J.A.
SHARLOW J.A.
BETWEEN:
OGDEN PALLADIUM SERVICES (CANADA) INC.
HAMILTON ENTERTAINMENT & CONVENTION FACILITIES INC.
THE CORPORATION OF THE CITY OF VICTORIA
THE CORPORATION OF THE CITY OF SAINT JOHN
Applicants
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario
on September 17, 2002
[1] Despite the able submissions of counsel for the appellants, we are not persuaded that the Tax Court Judge erred in holding the appellants liable under paragraph 153(1)(g) of the Income Tax Act. This appeal will be dismissed.
"K. Sharlow"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-394-01
STYLE OF CAUSE: Ogden Palladium Services and others v. Her Majesty the Queen
DATE OF HEARING: September 17, 2002
REASONS FOR JUDGMENT OF THE COURT: (Rothstein, Nadon, Sharlow J.J.A.)
RENDERED FROM THE BENCH BY: The Honourable Justice Sharlow
APPEARANCES BY:
S. Tataryn For the Appellant
Ernest Wheeler
Gabrielle St-Hilaire For the Respondent
SOLICITORS OF RECORD
RASMUSSEN STAR RUDDY, LLP For the Appellant
Ottawa, Ontario
Morris Rosenberg For the Respondent
Deputy Attorney General of Canada
Ottawa, Ontario