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Date: 19990226

Docket: A-98-98

CORAM:       

                                    DESJARDINS, J.A.

                                    LÉTOURNEAU, J.A.

                                    NOËL, J.A.

BETWEEN:

                                  THE DEPUTY MINISTER OF NATIONAL REVENUE

                                                                                                                                              Appellant

                                                                          AND

                                                        FORMICA CANADA INC.

                                                                                                                                          Respondent

Heard at Montreal, Quebec, Thursday, February 25, 1999.

Judgment delivered from the Bench at Montreal, Quebec, Thursday, February 25, 1999.

REASONS FOR JUDGMENT BY:                                                                      DESJARDINS, J.A.


Date: 19990226

Docket: A-98-98

CORAM:                    DESJARDINS, J.A.

                                    LÉTOURNEAU, J.A.

                                    NOËL, J.A.

BETWEEN:

                                  THE DEPUTY MINISTER OF NATIONAL REVENUE

                                                                                                                                              Appellant

                                                                          AND

                                                        FORMICA CANADA INC.

                                                                                                                                          Respondent

                                                    REASONS FOR JUDGMENT

DESJARDINS, J.A.

1�        The Appellant has not satisfied his burden of demonstrating to this Court that the Canadian International Trade Tribunal erred in a manner which would justify our intervention.

2�        This appeal will be dismissed with costs.

                                                                                                                                   Alice Desjardins                

                                                                                                                                                      J.A.


                                                 FEDERAL COURT OF CANADA

                                                             APPEAL DIVISION

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT NUMBER:                           A-98-98

STYLE OF CAUSE:               THE DEPUTY MINISTER OF NATIONAL REVENUE

                                                                                                                                              Appellant

                                                                        AND

                                                                        FORMICA CANADA INC.                           

                                                                                                                                          Respondent

PLACE OF HEARING:                                 Montreal, Québec

DATE OF HEARING:                                   February 25, 1999

REASONS FOR JUDGMENT OF THE COURT (DESJARDINS, LÉTOURNEAU, NOËL, JJ.A.) DELIVERED FROM THE BENCH BY:

                                                                                   

                                                                        Desjardins, J.A.

DATED:                                                          February 25, 1999

APPEARANCES:

Mr. Louis Sébastien                                           for the Appellant

Mr. Michael Kaylor                                           for the Respondent

SOLICITORS OF RECORD:

Morris Rosenberg                                             

Deputy Attorney General of Canada     

Ottawa, Ontario                                                for the Appellant

Lapointe Rosenstein

Montreal, Quebec                                             for the Respondent

                       

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