Inco Limited v. Canada
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Inco Limited v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-01-27 Neutral citation 2005 FCA 44 File numbers A-311-04 Decision Content Date: 20050127 Docket: A-311-04 Citation: 2005 FCA 44 CORAM: DÉCARY J.A. NADON J.A. SEXTON J.A. BETWEEN: INCO LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on January 27, 2005. Judgment delivered from the bench at Vancouver, British Columbia on January 27, 2005. REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A. Date: 20050127 Docket: A-311-04 Citation: 2005 FCA 44 CORAM: DÉCARY J.A. NADON J.A. SEXTON J.A. BETWEEN: INCO LIMITED Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT SEXTON J.A. [1] In spite of Mr. Mitchell's attractively brief but most able and incisive arguments, we are unable to hold that the Tax Court Judge erred either in his decision dated May 31, 2004 or in his reasons given for his interpretation of the loss determination provisions of section 152 of the Income Tax Act. [2] The appeal will be dismissed with costs. "J. EDGAR SEXTON" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-311-04 STYLE OF CAUSE: Inco Limited v. Her Majesty the Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: January 27, 2004 REASONS FOR JUDGMENT OF THE COURT : SEXTON, J.A. DATED: January 27, 2004 APPEARANCES: Mr. Warren J.A. Mitchell, Q.C. FOR THE APPELLANT Mr. Michael Colborne Mr. L.P. Chambers, Q.C. FOR THE RESP…
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Inco Limited v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-01-27 Neutral citation 2005 FCA 44 File numbers A-311-04 Decision Content Date: 20050127 Docket: A-311-04 Citation: 2005 FCA 44 CORAM: DÉCARY J.A. NADON J.A. SEXTON J.A. BETWEEN: INCO LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on January 27, 2005. Judgment delivered from the bench at Vancouver, British Columbia on January 27, 2005. REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A. Date: 20050127 Docket: A-311-04 Citation: 2005 FCA 44 CORAM: DÉCARY J.A. NADON J.A. SEXTON J.A. BETWEEN: INCO LIMITED Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT SEXTON J.A. [1] In spite of Mr. Mitchell's attractively brief but most able and incisive arguments, we are unable to hold that the Tax Court Judge erred either in his decision dated May 31, 2004 or in his reasons given for his interpretation of the loss determination provisions of section 152 of the Income Tax Act. [2] The appeal will be dismissed with costs. "J. EDGAR SEXTON" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-311-04 STYLE OF CAUSE: Inco Limited v. Her Majesty the Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: January 27, 2004 REASONS FOR JUDGMENT OF THE COURT : SEXTON, J.A. DATED: January 27, 2004 APPEARANCES: Mr. Warren J.A. Mitchell, Q.C. FOR THE APPELLANT Mr. Michael Colborne Mr. L.P. Chambers, Q.C. FOR THE RESPONDENT Ms. Rohnda Nahorniak SOLICITORS OF RECORD: Thorsteinssons FOR THE APPLICANT Toronto, Ontario John H. Sims, Q.C. FOR THE RESPONDENT Deputy Attorney General for Canada
Source: decisions.fca-caf.gc.ca