Date: 19981022
Docket: A-617-96
CORAM: THE CHIEF JUSTICE
LINDEN J.A.
SEXTON J.A.
BETWEEN:
CAROL CABLE COMPANY LIMITED
Appellant
- and -
DEPUTY MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered orally from the Bench at Toronto, Ontario
on Thursday, October 22, 1998)
THE CHIEF JUSTICE.
[1] Despite the able arguments forceably urged upon us by, Ms. Galessière, for the appellants, we are all of the view that the Tribunal made no error in law in constuing Tariff Code 9614. We will, therefore, dismiss the appeal and affirm the decision of the Tribunal.
"Julius A. Isaac"
C.J.
TORONTO, ONTARIO
October 22, 1998
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-617-97
| STYLE OF CAUSE: CAROL CABLE COMPANY LIMITED |
- and -
| DEPUTY MINISTER OF NATIONAL REVENUE |
DATE OF HEARING: THURSDAY, OCTOBER 22, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ISAAC C.J.
| DATED: THURSDAY, OCTOBER 22, 1998 |
APPEARANCES:
Ms. Linda Galessière
For the Appellant
Ms. Kathleen McManus
For the Respondent
SOLICITORS OF RECORD: Goodman and Carr
Barristers & Solicitors
200 King Street West
Suite 2300
Toronto, Ontario
M5H 3W5
For the Appellant
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19981022 |
| Docket: A-617-96 |
| BETWEEN: |
| CAROL CABLE COMPANY LIMITED |
| Appellant |
| -and- |
| DEPUTY MINISTER OF NATIONAL REVENUE |
| Respondent |
| REASONS FOR JUDGMENT |