Date: 19980226
Docket: A-187-96
CORAM: STONE, J.A.
DÉCARY, J.A.
ROBERTSON, J.A.
BETWEEN:
BOW-WOW PARTS OF B.C. LIMITED
Respondent/Plaintiff
- and -
THE MINISTER OF NATIONAL REVENUE
and HER MAJESTY THE QUEEN
Appellants/Defendants
Heard at Vancouver, British Columbia, on February 26, 1998
Judgment delivered at Vancouver, British Columbia, on February 26, 1998
REASONS FOR JUDGMENT BY: STONE, J.A.
Date: 19980226
Docket: A-187-96
CORAM: STONE, J.A.
DÉCARY, J.A.
ROBERTSON, J.A.
BETWEEN:
BOW-WOW PARTS OF B.C. LIMITED
Respondent/Plaintiff
- and -
THE MINISTER OF OF NATIONAL REVENUE
and HER MAJESTY THE QUEEN
Appellants/Defendants
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at
Vancouver, British Columbia, on February 26, 1998)
STONE, J.A.
[1] Having regard to the facts as agreed to by the parties in the proceedings below, we are of the view that Muldoon, J. arrived at the correct conlusions in responding to the questions posed pursuant to Rule 474.
[2] The appeal will therefore be dismissed with costs.
(Sgd.) "A.J. Stone"
J.A.
Vancouver, British Columbia
February 26, 1998
FEDERAL COURT OF APPEAL
Date: 19980226
Docket: A-187-96
BETWEEN:
BOW-WOW PARTS OF B.C. LIMITED
Respondent/Plaintiff
- and -
THE MINISTER OF NATIONAL REVENUE
and HER MAJESTY THE QUEEN
Appellants/Defendants
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NO.: A-187-96
STYLE OF CAUSE: BOW-WOW PARTS OF B.C. LIMITED
v.
M.N.R. and H.M.Q.
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: February 26, 1997
REASONS FOR JUDGMENT OF THE COURT BY: STONE, J.A.
CONCURRED IN BY: DÉCARY, J.A.
ROBERTSON, J.A.
APPEARANCES:
Mr. Rodney L. Hayley
Mr. Thomas S. Woods for Respondent/Plaintiff
Mr. Dalton J. Albrecht
Mr. James Warnock for Appellants/Defendants
SOLICITORS OF RECORD:
Lawson, Lundell, Lawson
& McIntosh
Vancouver, BC for Respondent/Plaintiff
McMillan Binch
Toronto, ON for Appellants/Defendants
REASONS FOR JUDGMENT