Loba Limited v. Canada (National Revenue)
Source text
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 reques…
Full judgment (source text)
Mirrored from decisions.fca-caf.gc.ca — the linked original is authoritative.
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
Source: decisions.fca-caf.gc.ca
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