Federal Court of Appeal Decisions

Date: 20020320

Docket: A-639-99

                                                                                                                    Neutral citation: 2002 FCA 112

CORAM:        ROTHSTEIN J.A.       

SEXTON J.A.

EVANS J.A.    

BETWEEN:

                                             1057811 ONTARIO INC., o/a HERMAN'S

WESTDALE AUTO

        Applicant

- and -

THE MINISTER OF NATIONAL REVENUE

Respondent

                                       Heard at Toronto, Ontario, Tuesday, March 19, 2002.

                                      Judgment delivered from the Bench at Toronto, Ontario,

                                                           on Tuesday, March 19, 2002.

REASONS FOR JUDGMENT OF THE COURT:                                                ROTHSTEIN J.A.

Date: 20020320

Docket: A-639-99

Neutral citation: 2002 FCA 112

CORAM:        ROTHSTEIN J.A.       

SEXTON J.A.

EVANS J.A.    

BETWEEN:

                   1057811 ONTARIO INC., o/a HERMAN'S

WESTDALE AUTO

        Applicant

- and -

THE MINISTER OF NATIONAL REVENUE

Respondent

                                                                                                                                                                       

                                       REASONS FOR JUDGMENT OF THE COURT

                                              (Delivered from the Bench at Toronto, Ontario,

                                                           on Tuesday, March 19, 2002)

ROTHSTEIN J.A.

[1]                 The Applicant has not persuaded us of any reviewable error by the Trial Judge. It has not been demonstrated that the evidence excluded by the Trial Judge was relevant.

[2]                 The application will be dismissed with costs of $1,500 inclusive of disbursements payable to the Respondent.

                                                                                                                                     "Marshall Rothstein"             

                                                                                                                                                                  J.A.                             

                                                                                          FEDERAL COURT OF CANADA

                                                                 APPEAL DIVISION

                                             Names of Counsel and Solicitors of Record

DOCKET:                                                 A-639-99

STYLE OF CAUSE:                                1057811 ONTARIO INC., o/a HERMAN'S

WESTDALE AUTO

        Applicant

- and -                          

THE MINISTER OF NATIONAL REVENUE

Respondent

DATE OF HEARING:                 TUESDAY, MARCH 19, 2002     

PLACE OF HEARING:              TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:                  ROTHSTEIN J.A.         

DATED:                                                   WEDNESDAY, MARCH 20, 2002

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, MARCH 19, 2002.

APPEARANCES BY:                               Mr. George Gligoric

For the Applicant

Mr. Eric Noble

Ms. Lesley Sharon King

For the Respondent

SOLICITORS OF RECORD:                  George Gligoric

Barrister & Solicitor

1658 King Street East

Hamilton, Ontario

L8K 1T9

For the Applicant

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent

                                                  

                    FEDERAL COURT OF CANADA

                                 APPEAL DIVISION

Date: 20020320

Docket:    A-639-99

BETWEEN:

                                                  

1057811 ONTARIO INC., o/a HERMAN'S

WESTDALE AUTO

         Applicant

                                                  

- and -                          

THE MINISTER OF NATIONAL REVENUE

Respondent

                                                                                          

REASONS FOR JUDGMENT OF THE COURT