Groupe PPP Ltée v. Canada

Groupe PPP Ltée v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2018-06-21
Neutral citation
2018 FCA 123
File numbers
A-52-17
Decision Content
Date: 20180621
Docket: A-52-17
Citation: 2018 FCA 123
[ENGLISH TRANSLATION]
CORAM:
GAUTHIER J.A.
BOIVIN J.A.
DE MONTIGNY J.A.
BETWEEN:
LE GROUPE PPP LTÉE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Quebec City, Quebec, on June 21, 2018.
Judgment delivered from the bench at Quebec City, Quebec, on June 21, 2018.
REASONS FOR JUDGMENT OF THE COURT BY:
BOIVIN J.A.
Date: 20180621
Docket: A-52-17
Citation: 2018 FCA 123
CORAM:
GAUTHIER J.A.
BOIVIN J.A.
DE MONTIGNY J.A.
BETWEEN:
LE GROUPE PPP LTÉE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Quebec City, Quebec, on June 21, 2018)
BOIVIN J.A.
[1] Despite Ms. Goyette’s able submissions, and while we do not endorse the entirety of the Tax Court of Canada judge’s reasons, we are nevertheless of the opinion that the judge did not commit an overriding error or a determinative error of law that warrants the intervention of this Court.
[2] The appeal will therefore be dismissed with costs.
“Richard Boivin”
J.A.
Certified true translation
Janine Anderson, Revisor
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
APPEAL FROM A JUDGMENT OF THE HONORABLE MR. JUSTICE ALAIN TARDIF DATED JANUARY 16, 2017, IN DOCKET 2015-658(GST)G.
DOCKET:
A-52-17
STYLE OF CAUSE:
LE GROUPE PPP LTÉE v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
QuEbec CITY, Quebec
DATE OF HEARING:
June 21, 2018
REASONS FOR JUDGMENT OF THE COURT BY:
GAUTHIER J.A.
BOIVIN J.A.
DE MONTIGNY J.A.
DELIVERED FROM THE BENCH BY:
BOIVIN J.A.
APPEARANCES:
Nathalie Goyette
Laurie Beausoleil
For the appellant
Pier-Olivier Julien
For the respondent
SOLICITORS OF RECORD:
PwC Law LLP
Montreal, Quebec
For the appellant
Larivière Meunier
Quebec City, Quebec
For the respondent