Calgary Board of Education v. Canada
The Federal Court of Appeal dismissed the appeal, adopting the reasons set out in the companion Boardwalk Equities decision, and ordered one set of costs for both appeals with each appellant to pay one-half of such costs.
Source-derived case information.
- Citation
- 2013 FCA 141
- Parties
- Appellant: Calgary Board of Education; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 30 May 2013
- Procedural Posture
- Appeal From Tax Court of Canada to Federal Court of Appeal / Judgment on Appeal (reasons Delivered)
- Outcome
- Appeal dismissed; costs awarded
- Legal Topics
- Appeal, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Calgary Board of Education
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court of Canada to Federal Court of Appeal / Judgment on Appeal (reasons Delivered)
Legal Issues
- 1 Whether the Tax Court decision should be overturned on appeal
- 2 Allocation and entitlement to costs between appellants in related appeals
Ratio Decidendi
The Federal Court of Appeal dismissed the appeal, adopting the reasons set out in the companion Boardwalk Equities decision, and ordered one set of costs for both appeals with each appellant to pay one-half of such costs.
Court Disposition
Appeal dismissed; costs awarded
Orders
- Appeal dismissed.
- One set of costs for both this appeal and the appeal of Boardwalk Equities Inc. v. Her Majesty the Queen, with each appellant to pay one-half of such costs.
Full Case Text
Judgment text and source record
1 paragraphs
Calgary Board of Education v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2013-05-30 Neutral citation 2013 FCA 141 File numbers A-49-12 Decision Content Date: 20130530 Docket: A-49-12 Citation: 2013 FCA 141 CORAM: GAUTHIER J.A. MAINVILLE J.A. WEBB J.A. BETWEEN: CALGARY BOARD OF EDUCATION Appellant and HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on April 23, 2013. Judgment delivered at Ottawa, Ontario, on May 30, 2013. REASONS FOR JUDGMENT BY: WEBB J.A. CONCURRED IN BY: GAUTHIER J.A. MAINVILLE J.A. Date: 20130530 Docket: A-49-12 Citation: 2013 FCA 141 CORAM: GAUTHIER J.A. MAINVILLE J.A. WEBB J.A. BETWEEN: CALGARY BOARD OF EDUCATION Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This appeal is from the decision of Jorré J. (the Judge) of the Tax Court of Canada (2012 TCC 7). This appeal was heard at the same time as the appeal of Boardwalk Equities Inc. v. Her Majesty the Queen (A-48-12). [2] For the reasons for judgment as set out in Boardwalk Equities Inc. v. Her Majesty the Queen, I would dismiss this appeal with one set of costs for both this appeal and for the appeal of Boardwalk Equities Inc., with each appellant to pay one-half of such costs. “Wyman W. Webb” J.A. “I agree, Johanne Gauthier J.A.” “I agree, Robert M. Mainville J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-49-12 STYLE OF CAUSE: CALGARY BOARD OF EDUCATION v QUEEN PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: April 23, 2013 REASONS FOR JUDGMENT BY: WEBB J.A. CONCURRED IN BY: GAUTHIER, MAINVILLE J.J.A. DATED: May 30, 2013 APPEARANCES: Salvador Mirandola Patrick Lindsay FOR THE APPELLANT Kathleen Lyons FOR THE RESPONDENT SOLICITORS OF RECORD: Borden Ladner Gervais LLP FOR THE APPELLANT William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT