Loba Limited v. Canada (National Revenue)
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Loba Limited v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-10-10 Neutral citation 2007 FCA 317 File numbers A-373-06 Decision Content Date: 20071010 Docket: A-373-06 Citation: 2007 FCA 317 Present: SEXTON J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent Dealt with in writing without appearance of parties. Order delivered at Ottawa , Ontario , on October 10, 2007. REASONS FOR ORDER BY: SEXTON J.A. Date: 20071010 Docket: A-373-06 Citation: 2007 FCA 317 Present: SEXTON J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER SEXTON J.A. [1] The appellant asserts that ten (10) letters sent by the appellant to the respondent should be inserted in the appeal book. The respondent objects. [2] There appears to be no doubt that the letters were sent by the appellant prior to the decision being appealed from. [3] The appellant asserts that these letters were relevant to the decision being taken as to the registability of the pension plan in question. The respondent asserts that the letters related to other pension plans and are therefore not relevant. The respondent further asserts that the letters were not considered by the Minister and therefore cannot be considered by this Court. [4] The appellant's position is that because the respondent was in possession of the letters and they were relevant to the decision being made, there was an obligation on the respondent to…
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Loba Limited v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-10-10 Neutral citation 2007 FCA 317 File numbers A-373-06 Decision Content Date: 20071010 Docket: A-373-06 Citation: 2007 FCA 317 Present: SEXTON J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent Dealt with in writing without appearance of parties. Order delivered at Ottawa , Ontario , on October 10, 2007. REASONS FOR ORDER BY: SEXTON J.A. Date: 20071010 Docket: A-373-06 Citation: 2007 FCA 317 Present: SEXTON J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER SEXTON J.A. [1] The appellant asserts that ten (10) letters sent by the appellant to the respondent should be inserted in the appeal book. The respondent objects. [2] There appears to be no doubt that the letters were sent by the appellant prior to the decision being appealed from. [3] The appellant asserts that these letters were relevant to the decision being taken as to the registability of the pension plan in question. The respondent asserts that the letters related to other pension plans and are therefore not relevant. The respondent further asserts that the letters were not considered by the Minister and therefore cannot be considered by this Court. [4] The appellant's position is that because the respondent was in possession of the letters and they were relevant to the decision being made, there was an obligation on the respondent to consider them in making the decision. [5] It is most difficult on a motion of this kind to decide whether evidence is relevant. It would appear preferably to include the letters in question in the appeal book and leave it to the panel hearing the appeal to determine the relevance of such documents and whether they should have been considered by the respondent. See Sourani v. Canada, 2002 FCA 334 at paragraphs 23-24. "J. Edgar Sexton" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-373-06 STYLE OF CAUSE: LOBA LIMITED v. MINISTER OF NATIONAL REVENUE MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: SEXTON J.A. DATED: October 10, 2007 WRITTEN REPRESENTATIONS BY: Michael S. Rankin FOR THE APPELLANT Roger Leclaire Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD: Lang Michener LLP 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