Date: 19991109
Docket: A-689-98
| CORAM: DÉCARY J.A. |
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
2855-6330 QUÉBEC INC.,
FRANCO CIGANA,
137891 CANADA INC.,
Appellants,
AND:
HER MAJESTY THE QUEEN,
Respondent.
Hearing held at Montréal, Quebec, Tuesday, November 9, 1999
Judgment delivered at Montréal, Quebec, Tuesday, November 9, 1999
REASONS FOR JUDGMENT BY: NOËL J.A.
Date: 19991109
Docket: A-689-98
| CORAM: DÉCARY J. |
LÉTOURNEAU J.
NOËL J.
BETWEEN: 2855-6330 QUÉBEC INC.,
FRANCO CIGANA
137891 CANADA INC.,
Appellants,
AND:
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec
on Tuesday, November 9, 1999)
NOËL J.A.
[1] These are appeals from three orders made by the Tax Court of Canada in cases 96-11969GST)G, 96-1197(GST)G and 97-1198(GST)G.
[2] Despite the breakdown in communication which the changing of the hearing date may have caused between the appellants and their counsel, we consider that the evidence allowed the Tax Court of Canada judge to conclude that even on February 12, 1998 the appellants did not intend to pursue their appeals on the merits. It was possible for him to conclude based on the testimony that the appellants had only instructed new counsel on the eve of the hearing to unduly delay the ultimate resolution of the appeals.1 In these circumstances, the Tax Court of Canada judge was right to dismiss the motions for rescission.
[3] The appeal will be dismissed with costs.
| Marc Noël J.A. |
Certified true translation
Bernard Olivier, LL. B.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT No.: A-689-98 |
| STYLE OF CAUSE: 2855-6330 QUÉBEC INC., |
FRANCO CIGANA,
137891 CANADA INC.,
Appellants,
AND:
HER MAJESTY THE QUEEN,
Respondent.
PLACE OF HEARING: Montréal, Quebec
| DATE OF HEARING: November 9, 1999 |
REASONS FOR JUDGMENT OF THE COURT (DÉCARY, LÉTOURNEAU AND NOËL JJ.A.)
DATED: November 9, 1999
APPEARANCES:
| André J. Côté for the appellant |
| Jocelyne Mailloux-Martin for the respondent |
SOLICITORS OF RECORD:
| ANDRÉ J. CÔTÉ & ASS. for the appellant |
Montréal, Quebec
| VEILLETTE & ASSOCIÉS for the respondent |
Montréal, Quebec
| FEDERAL COURT OF CANADA APPEAL DIVISION Date: 19991109 Docket: A-689-98 BETWEEN: 2855-6330 QUÉBEC INC., FRANCO CIGANA, 137891 CANADA INC., Appellants, AND: HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT |
1 Transcript of evidence, appeal case, pp. 121, 151 and 152.