Date: 20000530
Docket: A-663-98
| Coram: THE CHIEF JUSTICE |
DESJARDINS J.A.
DÉCARY J.A.
Between:
UNIWARE INC.
Appellant
| AND |
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUGDMENT
(Delivered from the bench at Montréal, Quebec
on Tuesday, May 30, 2000)
DESJARDINS J.A.
[1] This appeal will be dismissed with costs since it was not shown that the Tax Court of Canada erred in exercising its discretion pursuant to s. 147 of the Tax Court of Canada Rules (General Procedure).
| Alice Desjardins J.A. |
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
| FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20000530 Docket: A-663-98 BETWEEN: UNIWARE INC. Appellant AND HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT |
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT No.: A-663-98 |
| STYLE OF CAUSE: UNIWARE INC. |
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
| PLACE OF HEARING: Montréal, Quebec |
| DATE OF HEARING: May 30, 2000 |
| REASONS FOR JUDGMENT BY: DESJARDINS J.A. |
| DATED: May 30, 2000 |
APPEARANCES:
| Martin Côté for the appellant |
| Marie-Andrée Legault for the respondent |
SOLICITORS OF RECORD:
| MALO, DANSEREAU for the appellant |
Montréal, Quebec
| Morris Rosenberg for the respondent |
Deputy Attorney General of Canada
Ottawa, Ontario