L'Épinglerie Ltée. v. Canada (Minister of National Revenue)

L'Épinglerie Ltée. v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2001-06-21
Neutral citation
2001 FCA 211
File numbers
A-266-00
Decision Content
Date: 20010621
Docket: A-266-00
MONTRÉAL, QUEBEC, THE 21ST DAY OF JUNE, 2001
Coram: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
L'ÉPINGLERIE LTÉE
and
ARECO INC
and
PAUL MATTE
Appellants
and
STÉPHANE MATTE
Applicant
AND
DEPARTMENT OF NATIONAL REVENUE
Respondent
JUDGMENT
The appeal is dismissed, without costs.
"Robert Décary"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
Date: 20010621
Docket: A-266-00
Neutral Citation: 2001 FCA 211
Coram: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
L'ÉPINGLERIE LTÉE
and
ARECO INC
and
PAUL MATTE
Appellants
and
STÉPHANE MATTE
Applicant
AND
DEPARTMENT OF NATIONAL REVENUE
Respondent
Hearing held in Montréal, Quebec, Thursday, June 21, 2001
Judgment pronounced at the hearing in Montréal, Quebec, Thursday, June 21, 2001
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20010621
Docket: A-266-00
Neutral Citation: 2001 FCA 211
Coram: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
L'ÉPINGLERIE LTÉE
and
ARECO INC
and
PAUL MATTE
Appellants
and
STÉPHANE MATTE
Applicant
AND
DEPARTMENT OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Montréal, Quebec
Thursday, June 21, 2001)
NOËL J.A.
[1] Notwithstanding the valiant efforts of Mr. Matte, we are unable to identify any error in the decision under appeal.
[2] The motions judge, like the prothonotary, had before her an affidavit establishing that there is no document relevant to the litigation in the possession of the Minister of National Revenue other than those that were enumerated in the list of documents produced by the respondent. The evidence therefore supported the conclusion arrived at by the motions judge.
[3] The appeal will be dismissed, without costs.
"Marc Noël"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20010621
Docket: A-266-00
Between:
L'ÉPINGLERIE LTÉE
and
ARECO INC
and
PAUL MATTE
Appellants
and
STÉPHANE MATTE
Applicant
AND
DEPARTMENT OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-266-00
(Appeal from a decision rendered April 17, 2000 by the Honourable Madam Justice Tremblay-Lamer in docket T-1622-94)
CORAM: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
STYLE: L'ÉPINGLERIE LTÉE
ARECO INC
PAUL MATTE
Appellants
and
STÉPHANE MATTE
Applicant
AND
DEPARTMENT OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: June 21, 2001
REASONS FOR JUDGMENT OF THE COURT: NOËL J.A.
DATED: June 21,2001
APPEARANCES:
Paul Matte FOR THE APPELLANTS
Jacques Savary FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada
Montréal, Quebec FOR THE RESPONDENT