Date: 20000530
Docket: A-63-99
CORAM: ROBERTSON J.A.
NOËL J.A. |
MCDONALD J.A.
BETWEEN:
649476 ONTARIO LIMITED
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Tuesday, May 30, 2000
Judgment Delivered at Toronto, Ontario
on Tuesday, May 30, 2000
REASONS FOR JUDGMENT OF THE COURT BY: ROBERTSON J.A.
Date: 20000530
Docket: A-63-99
CORAM: ROBERTSON J.A.
NOËL J.A. |
MCDONALD J.A.
BETWEEN:
649476 ONTARIO LIMITED
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, May 30, 2000)
ROBERTSON J.A.
[1] We are all of the view that the learned Tax Court Judge did not err in upholding the net worth assessment levied by the Minister of National Revenue. The appeal will be dismissed with one set of costs in this appeal and the appeal in A-64-99.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-63-99 |
STYLE OF CAUSE: 649476 ONTARIO LIMITED |
Appellant
- and - |
HER MAJESTY THE QUEEN |
Respondent
DATE OF HEARING: TUESDAY, MAY 30, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: ROBERTSON J.A. |
Delivered from the Bench at
Toronto, Ontario on Tuesday, May 30, 2000
APPEARANCES: Mr. Ernest A. Putman
For the Appellant |
Mr. Ernest Wheeler
For the Respondent |
SOLICITORS OF RECORD: Ernest A. Putman |
Barrister, Solicitor and Notary Public
36 Blue Spurce Court |
Kitchener, Ontario
N2N 1L1 |
For the Appellant |
Morris Rosenberg |
Deputy Attorney General of Canada |
For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000530
Docket: A-63-99
BETWEEN:
649476 ONTARIO LIMITED |
Appellant
- and - |
HER MAJESTY THE QUEEN |
Respondent
REASONS FOR JUDGMENT |
OF THE COURT |