Canada Trustco Mortgage Company v. Canada

Canada Trustco Mortgage Company v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2009-09-15
Neutral citation
2009 FCA 267
File numbers
A-511-08
Decision Content
Federal Court of Appeal
CANADA
Cour d'appel fédérale
Date: 20090915
Docket: A-511-08
Citation: 2009 FCA 267
CORAM: SEXTON J.A.
BLAIS J.A.
LAYDEN-STEVENSON J.A.
BETWEEN:
CANADA TRUSTCO MORTGAGE COMPANY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on September 15, 2009.
Judgment delivered from the Bench at Toronto, Ontario, on September 15, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A.
Date: 20090915
Docket: A-511-08
Citation: 2009 FCA 267
CORAM: SEXTON J.A.
BLAIS J.A.
LAYDEN-STEVENSON J.A.
BETWEEN:
CANADA TRUSTCO MORTGAGE COMPANY
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on September 15, 2009)
SEXTON J.A.
[1] We are unable to conclude that the Tax Court Judge made any palpable or overriding error in upholding the Minister’s assessments of the civil penalty to recover the funds which the appellant was required to pay.
[2] The appeal should therefore be dismissed with costs.
“J. Edgar Sexton”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-511-08
APPEAL FROM A JUDGMENT OF THE DECISION OF JUDGE L.M. LITTLE DATED SEPTEMBER 8, 2008, IN DOCKET NO. 2006-2572 (IT)G.
STYLE OF CAUSE: CANADA TRUSTCO MORTGAGE COMPANY v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: September 15, 2009
REASONS FOR JUDGMENT
OF THE COURT BY: (SEXTON, BLAIS & LAYDEN-STEVENSON JJ.A.)
DELIVERED FROM THE
BENCH BY: SEXTON J.A.
APPEARANCES:
Thomas Sutton/ Heather L. Meredith/ Colin Taylor
FOR THE APPELLANT
Joanna Hill
FOR THE RESPONDENT
SOLICITORS OF RECORD:
McCarthy Tétrault LLP
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
FOR THE RESPONDENT