Loba Ltd. v. Canada (Minister of National Revenue)
Court headnote
Loba Ltd. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2004-10-13 Neutral citation 2004 FCA 342 File numbers A-537-03 Decision Content Date: 20041013 Docket: A-537-03 Citation: 2004 FCA 342 CORAM: RICHARD C.J. SEXTON J.A. SHARLOW J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Ottawa, Ontario, on October 12 and 13, 2004. Judgment delivered from the Bench at Ottawa, Ontario, on October 13, 2004. REASONS FOR JUDGMENT OF THE COURT BY: RICHARD C.J. Date: 20041013 Docket: A-537-03 Citation: 2004 FCA 342 CORAM: RICHARD C.J. SEXTON J.A. SHARLOW J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on October 13, 2004) RICHARD C.J. [1] We can detect no error of law in the decision of the Minister to issue to Loba Limited a Notice of Intent to revoke the registration of its pension plan, effective April 1, 2000, pursuant to paragraph 147.1(11)(a) of the Income Tax Act and to paragraph 8502(a) of the Income Tax Regulations, which require that "the primary purpose of the plan is to provide periodic payments to individuals after retirement and until death in respect of their service as employees". [2] The determination as to whether the plan met the conditions in Regulation 8502(a) is essentially a question of fact and it was reasonable for the Minister, on the basis of the evidence befor…
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Loba Ltd. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2004-10-13 Neutral citation 2004 FCA 342 File numbers A-537-03 Decision Content Date: 20041013 Docket: A-537-03 Citation: 2004 FCA 342 CORAM: RICHARD C.J. SEXTON J.A. SHARLOW J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Ottawa, Ontario, on October 12 and 13, 2004. Judgment delivered from the Bench at Ottawa, Ontario, on October 13, 2004. REASONS FOR JUDGMENT OF THE COURT BY: RICHARD C.J. Date: 20041013 Docket: A-537-03 Citation: 2004 FCA 342 CORAM: RICHARD C.J. SEXTON J.A. SHARLOW J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on October 13, 2004) RICHARD C.J. [1] We can detect no error of law in the decision of the Minister to issue to Loba Limited a Notice of Intent to revoke the registration of its pension plan, effective April 1, 2000, pursuant to paragraph 147.1(11)(a) of the Income Tax Act and to paragraph 8502(a) of the Income Tax Regulations, which require that "the primary purpose of the plan is to provide periodic payments to individuals after retirement and until death in respect of their service as employees". [2] The determination as to whether the plan met the conditions in Regulation 8502(a) is essentially a question of fact and it was reasonable for the Minister, on the basis of the evidence before him, to conclude that the conditions were not met as of the date of intended revocation. [3] Accordingly, the appeal will be dismissed with costs. "J. Richard" Chief Justice FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-537-03 STYLE OF CAUSE: LOBA LIMITED v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 12 and 13, 2004 REASONS FOR JUDGMENT OF THE COURT (Richard C.J., Sexton, Sharlow JJ.A.) RENDERED FROM THE BENCH BY: Chief Justice Richard APPEARANCES: Mr. Vern Krishna, C.M. Q.C. for the Appellant Mr. Marcel Theroux for the Appellant Mr. Fred E. Seller Mr. Roger R. Leclaire for the Respondent Ms. Justine Malone SOLICITORS OF RECORD: Borden Ladner Gervais LLP for the Appellant Ottawa, Ontario Brazeau Seller LLP for the Appellant Ottawa, Ontario Mr. Morris Rosenberg for the Respondent Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca