BETWEEN:
CALGARY BOARD OF EDUCATION
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Calgary, Alberta, on April 23, 2013.
Judgment delivered at Ottawa, Ontario, on May 30, 2013.
REASONS FOR JUDGMENT BY: WEBB J.A.
CONCURRED IN BY: GAUTHIER J.A.
MAINVILLE J.A.
Docket: A-49-12
Citation: 2013 FCA 141
CORAM: GAUTHIER J.A.
MAINVILLE J.A.
WEBB J.A.
BETWEEN:
CALGARY BOARD OF EDUCATION
and
REASONS FOR JUDGMENT
WEBB J.A.
[1] This appeal is from the decision of Jorré J. (the Judge) of the Tax Court of Canada (2012 TCC 7). This appeal was heard at the same time as the appeal of Boardwalk Equities Inc. v. Her Majesty the Queen (A-48-12).
[2] For the reasons for judgment as set out in Boardwalk Equities Inc. v. Her Majesty the Queen, I would dismiss this appeal with one set of costs for both this appeal and for the appeal of
Boardwalk Equities Inc., with each appellant to pay one-half of such costs.
“I agree,
Johanne Gauthier J.A.”
“I agree,
Robert M. Mainville J.A.”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-49-12
STYLE OF CAUSE: CALGARY BOARD OF EDUCATION v QUEEN
PLACE OF HEARING: Calgary, Alberta
DATE OF HEARING: April 23, 2013
REASONS FOR JUDGMENT BY: WEBB J.A.
CONCURRED IN BY: GAUTHIER, MAINVILLE J.J.A.
APPEARANCES:
|
Patrick Lindsay
|
FOR THE APPELLANT
|
|
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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FOR THE APPELLANT
|
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
|