Ottawa Air Cargo Centre Ltd. v. Canada
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Ottawa Air Cargo Centre Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-02-12 Neutral citation 2008 FCA 54 File numbers A-240-07 Decision Content Date: 20080212 Docket: A-240-07 Citation: 2008 FCA 54 CORAM: NOËL J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: OTTAWA AIR CARGO CENTRE LTD. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on February 12, 2008. Judgment delivered from the Bench at Ottawa Ontario, on February 12, 2008. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20080212 Docket: A-240-07 Citation: 2008 FCA 54 CORAM: NOËL J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: OTTAWA AIR CARGO CENTRE LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, February 12, 2008.) NOËL J.A. [1] We have not been convinced that the Tax Court Judge made any error of law in her construction of subsection 55(2). On the particular facts of this case, she correctly concluded that this provision did not apply to the proceeds of redemption. [2] We are also of the view that the assessments of Part III tax were made within the statutory time limit. [3] We therefore conclude that the Tax Court Judge correctly dismissed the appeals pertaining to each of the assessments and reassessments that were in issue before her. [4] The appeal is accordingly dismissed with costs in favour of the respondent. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITOR…
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Ottawa Air Cargo Centre Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-02-12 Neutral citation 2008 FCA 54 File numbers A-240-07 Decision Content Date: 20080212 Docket: A-240-07 Citation: 2008 FCA 54 CORAM: NOËL J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: OTTAWA AIR CARGO CENTRE LTD. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on February 12, 2008. Judgment delivered from the Bench at Ottawa Ontario, on February 12, 2008. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20080212 Docket: A-240-07 Citation: 2008 FCA 54 CORAM: NOËL J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: OTTAWA AIR CARGO CENTRE LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, February 12, 2008.) NOËL J.A. [1] We have not been convinced that the Tax Court Judge made any error of law in her construction of subsection 55(2). On the particular facts of this case, she correctly concluded that this provision did not apply to the proceeds of redemption. [2] We are also of the view that the assessments of Part III tax were made within the statutory time limit. [3] We therefore conclude that the Tax Court Judge correctly dismissed the appeals pertaining to each of the assessments and reassessments that were in issue before her. [4] The appeal is accordingly dismissed with costs in favour of the respondent. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-240-07 STYLE OF CAUSE: OTTAWA AIR CARGO CENTRE LTD. and HER MAJESTY THE QUEEN PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: February 12, 2008 REASONS FOR JUDGMENT OF THE COURT BY: Noël J.A. Sharlow J.A. Pelletier J.A. DELIVERED FROM THE BENCH BY: Noël J.A. APPEARANCES: Mr. Paul C. LaBarge Mr. Lawrence Weinstein Mr. Colin Wrynn FOR THE APPELLANT Mr. Ernest Wheeler Mrs. Justice Malone FOR THE RESPONDENT SOLICITORS OF RECORD: LABARGE WEINSTEIN PROFESSIONAL CORPORATION 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