Date: 19980616
Docket: A-677-97
CORAM: STRAYER, J.A.
McDONALD, J.A.
HENRY, D. J.
BETWEEN:
ADV LTD. and AFX COMPANY
Applicants
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Monday, June 15, 1998
JUDGMENT delivered at Toronto, Ontario, Monday, June 15, 1998
REASONS FOR JUDGMENT BY: McDONALD, J.A.
Date: 19980616
Docket: A-677-97
CORAM: STRAYER, J.A.
McDONALD, J.A.
HENRY, D. J.
BETWEEN:
ADV LTD. and AFX COMPANY
Applicants
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
McDONALD, J.A.
1� We are not satisfied that the Tax Court Judge made any error which would justify the intervention of this Court. The application is dismissed with costs.
"F.J. McDonald"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-677-97
STYLE OF CAUSE: ADV LTD. and AFX COMPANY
- and -
HER MAJESTY THE QUEEN
DATE OF HEARING: JUNE 15 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: McDONALD, J.A.
Delivered at Toronto, Ontario
on Monday, June 15, 1998
APPEARANCES:
Mr. Richard E. Anka, Q.C.
Mr. Cosimo Fiorenza
For the Applicants
Mr. Harry Elichman
Ms. Eleanor H. Thorn
For the Respondent
SOLICITORS OF RECORD:
Brans, Lehun, Baldwin
2401 - 120 Adelaide Street West
Toronto, Ontario
M5H 1T1
For the Applicants
George Thomson
Deputy Attorney General
of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 19980616
Docket: A-667 -97
BETWEEN:
ADV LTD. and AFX COMPANY
Applicants
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT