684761 B.C. Ltd. v. Canada

684761 B.C. Ltd. v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2015-05-13
Neutral citation
2015 FCA 123
File numbers
A-311-14
Decision Content
Date: 20150513
Docket: A-311-14
Citation: 2015 FCA 123
CORAM:
GAUTHIER J.A.
RYER J.A.
NEAR J.A.
BETWEEN:
684761 B.C. LTD
Appellant
And
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on May 13, 2015.
Judgment delivered from the Bench at Vancouver, British Columbia, on May 13, 2015.
REASONS FOR JUDGMENT OF THE COURT BY:
GAUTHIER J.A.
Date: 20150513
Docket: A-311-14
Citation: 2015 FCA 123
CORAM:
GAUTHIER J.A.
RYER J.A.
NEAR J.A.
BETWEEN:
684761 B.C. LTD
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia, on May 13, 2015).
GAUTHIER J.A.
[1] This is an appeal of an interlocutory order of Justice O’Reilly of the Federal Court (the judge) dismissing a motion of 684761 B.C. Ltd. (the appellant). In the said motion, the appellant moved for an order compelling the representative of the Minister of National Revenue (the Minister), who had sworn an affidavit in support of an application for a jeopardy order, to answer questions to which counsel for the Minister objected during cross-examination.
[2] In his memorandum, the appellant challenges the sufficiency of the reasons provided in the judge’s order, as well as his conclusion. At the hearing, he abandoned his sufficiency of reasons argument.
[3] The determination of whether a particular question is permissible or relevant is typically a question of mixed fact and law. Unless an extricable error of law is established (such as using the wrong test in respect of relevance), this Court will only intervene where a palpable and overriding error is established (Canada v. Lehigh Cement Ltd., 2011 FCA 120, [2011] F.C.J. No. 515 at paragraphs 24-25, Grenon v. Canada, 2011 FCA 147, [2011] F.C.J. No. 637 at paragraph 2, Reddy v. Canada, 2012 FCA 85, [2012] F.C.J. No. 336 at paragraph 6).
[4] The appellant has not persuaded us that the judge made a reviewable error in dismissing the motion. The appeal will be dismissed with costs.
"Johanne Gauthier"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET:
A-311-14
STYLE OF CAUSE:
684761 B.C. LTD v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Vancouver, British Columbia
DATE OF HEARING:
May 13, 2015
REASONS FOR JUDGMENT OF THE COURT BY:
GAUTHIER J.A.
RYER J.A.
NEAR J.A.
DELIVERED FROM THE BENCH BY:
GAUTHIER J.A.
APPEARANCES:
Gavid Laird
Margaret McDonald
For The Appellant
Nicole S. Johnston
For The Respondent
SOLICITORS OF RECORD:
Laird & Company
Pitt Meadows, British Columbia
For The Appellant
William F. Pentney
Deputy Attorney General of Canada
For The Respondent