Canada v. Costco Wholesale Canada Ltd.

Canada v. Costco Wholesale Canada Ltd.
Court (s) Database
Federal Court of Appeal Decisions
Date
2011-07-15
Neutral citation
2011 FCA 227
File numbers
A-493-10
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110715
Docket: A-493-10
Citation: 2011 FCA 227
Present: NOËL J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
COSTCO WHOLESALE CANADA LTD.
Respondent
Dealt with in writing without appearance of parties.
Order delivered at Ottawa, Ontario, on July 15, 2011.
REASONS FOR ORDER BY: NOËL J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110715
Docket: A-493-10
Citation: 2011 FCA 227
Present: NOËL J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
COSTCO WHOLESALE CANADA LTD.
Respondent
REASONS FOR ORDER
NOËL J.A.
[1] The appellant and the respondent have filed with the Court an agreement respecting the contents of the Appeal Book and the Appeal Book has since been filed. They now both move to vary its contents.
[2] The respondent on the one hand wishes to include the full transcript of the hearing before the Tax Court on October 28, 2010 and the parties’ written submissions presented on the same day. The appellant on the other hand takes position that only selected parts of the transcript and written submissions should be included, the balance being in its view irrelevant to the issues raised on appeal.
[3] The relevancy or lack thereof of those parts of the transcript which the appellant seeks to exclude is not easily ascertained as the transcript includes extensive exchanges between counsel for both parties and the Tax Court Judge on a number of relevant issues including the credibility of witnesses. As to the written submissions, there is no bar in principle to their inclusion.
[4] In the circumstances, the prudent thing to do is to allow for the inclusion of the complete transcript and submissions sought to be introduced by the respondent. The order will also provide that the respondent will have the responsibility of preparing and filing this additional material in a separate Appeal Book forthwith.
[5] Given the events which have led to these motions as described by the respective parties, I see no basis for awarding costs in favour of one party or the other on either motion.
[6] An order is issued accordingly.
“Marc Noël”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-493-10
STYLE OF CAUSE: HER MAJESTY THE QUEEN and COSTCO WHOLESALE CANADA LTD.
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: July 15, 2011
WRITTEN REPRESENTATIONS BY:
Marilyn Vardy
Sharon Lee
Darren Prevost
FOR THE APPELLANT
William I. Innes
David E. Spiro
Neil E. Bass
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Myles J. Kirvan
Deputy Attorney General of Canada
FOR THE APPELLANT
Fraser Milner Casgrain LLP
Toronto, Ontario
FOR THE RESPONDENT