Federal Court of Appeal Decisions

Decision Information

Loba Limited v. Canada (National Revenue)

Court (s) Database Federal Court of Appeal Decisions
Date 2007-02-07
Neutral citation 2007 FCA 37
File numbers A-373-06

Decision Content

Date: 20070207

Docket: A-373-06

Citation: 2007 FCA 37

 

CORAM:       NADON J.A.

                        SHARLOW J.A.

                        RYER J.A.

 

BETWEEN:

LOBA LIMITED

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

 

 

 

 

Heard at Ottawa, Ontario, on February 7, 2007.

Judgment delivered from the Bench at Ottawa, Ontario, on February 7, 2007.

 

 

REASONS FOR ORDER OF THE  COURT BY:                                           NADON J.A.

 

Date: 20070207

Docket: A-373-06

Citation: 2007 FCA 37

 

CORAM:       NADON J.A.

                        SHARLOW J.A.

                        RYER J.A.

 

BETWEEN:

LOBA LIMITED

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

 

REASONS FOR ORDER OF THE COURT

(Delivered from the Bench at Ottawa, Ontario, on February 7, 2007)

 

NADON J.A.

 

[1]               We have not been persuaded that, in bringing this appeal, the appellant is acting in bad faith, nor have we been persuaded that the appeal is either vexatious or devoid of any substance.

 

[2]               Accordingly, we are all agreed that the appeal ought to be heard on its merits.

 

[3]               Whether or not the question at issue in the appeal is res judicata is a question which, in our view, ought to be left for consideration by the panel hearing the appeal on its merits.

 

[4]               For these reasons, the Minister’s motion to quash the appeal will be dismissed. Costs shall be in the cause.

 

[5]               In view of our conclusion, the Minister shall have 45 days from the date of our Order to comply with the appellant’s request for material under Rule 317 of the Federal Courts Rules.

 

 

“M. Nadon”

J.A.

 

 

 

 

FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-373-06

 

                                                                                                                                 

STYLE OF CAUSE:                                                              Loba Limited v. Minister of National Revenue

 

 

PLACE OF HEARING:                                                        Ottawa, Ontario

 

 

DATE OF HEARING:                                                          February 7, 2007

 

 

REASONS FOR ORDER OF THE COURT BY:               (Nadon, Sharlow, & Ryer JJ.A.)

 

DELIVERED FROM THE BENCH BY:                            Nadon, J.A.

 

 

 

APPEARANCES:

 

Mr. Michael S. Rankin

FOR THE APPELLANT

 

Mr. Roger Leclaire

Ms. Justine Malone

FOR THE RESPONDENT

 

 

SOLICITORS OF RECORD:

 

Lang Michener LLP

Ottawa, Ontario

 

FOR THE APPELLANT

 

John H. Sims Q.C.

Deputy Attorney General of Canada

Ottawa, Ontario

FOR THE RESPONDENT

 

 

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.