Whitehorse (City) v. Canada
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Whitehorse (City) v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2013-06-03 Neutral citation 2013 FCA 144 File numbers A-388-12 Decision Content Date: 20130603 Docket: A-388-12 Citation: 2013 FCA 144 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: THE CITY OF WHITEHORSE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on June 3, 2013. Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2013. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20130603 Docket: A-388-12 Citation: 2013 FCA 144 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: THE CITY OF WHITEHORSE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on June 3, 2013) SHARLOW J.A. [1] The City of Whitehorse is appealing the judgment of Justice Sheridan (2012 TCC 298) in which she held that the City is not entitled to a rebate pursuant to subsection 259(4) and section 174 of the Excise Tax Act, R.S.C., 1985, c. E-15, in respect of the Yukon Bonus Travel Allowance. We have not been persuaded that Justice Sheridan erred in law or in fact in deciding as she did. On the contrary, we agree with her decision, substantially for the reasons she gave. This appeal will be dismissed with costs. “K. Sharlow” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-388-12 (APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA (THE HONOURAB…
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Whitehorse (City) v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2013-06-03 Neutral citation 2013 FCA 144 File numbers A-388-12 Decision Content Date: 20130603 Docket: A-388-12 Citation: 2013 FCA 144 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: THE CITY OF WHITEHORSE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on June 3, 2013. Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2013. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20130603 Docket: A-388-12 Citation: 2013 FCA 144 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: THE CITY OF WHITEHORSE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on June 3, 2013) SHARLOW J.A. [1] The City of Whitehorse is appealing the judgment of Justice Sheridan (2012 TCC 298) in which she held that the City is not entitled to a rebate pursuant to subsection 259(4) and section 174 of the Excise Tax Act, R.S.C., 1985, c. E-15, in respect of the Yukon Bonus Travel Allowance. We have not been persuaded that Justice Sheridan erred in law or in fact in deciding as she did. On the contrary, we agree with her decision, substantially for the reasons she gave. This appeal will be dismissed with costs. “K. Sharlow” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-388-12 (APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA (THE HONOURABLE MADAM JUSTICE SHERIDAN) DATED AUGUST 16, 2012, DOCKET NO. 2010-383(GST)G) STYLE OF CAUSE: The City of Whitehorse v. Her Majesty The Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: June 3, 2013 REASONS FOR JUDGMENT OF THE COURT BY: Sharlow, Webb, Near JJ.A. DELIVERED FROM THE BENCH BY: SHARLOW, J.A. DATED: June 3, 2013 APPEARANCES: Kimberley L. D. Cook FOR THE APPELLANT Victor Caux Selena Sit FOR THE RESPONDENT SOLICITORS OF RECORD: Thorsteinssons LLP Vancouver, British Columbia FOR THE APPELLANT William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca