Canada v. Gerbro Holdings Company
The Federal Court of Appeal dismissed the Crown's appeal because it was not convinced that the Tax Court Associate Chief Justice committed any reviewable error in allowing Gerbro's appeal from the 2005 and 2006 reassessments.
Source-derived case information.
- Citation
- 2018 FCA 197
- Parties
- Appellant: Her Majesty the Queen; Respondent: Gerbro Holdings Company
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 25 October 2018
- Procedural Posture
- Tax Appeal (reassessment Challenge) / Appeal to the Federal Court of Appeal; Judgment Delivered
- Outcome
- Appeal dismissed
- Legal Topics
- Tax Reassessment, Standard of Review, Tax Court of Canada Decision Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Her Majesty the Queen
Appellant
Gerbro Holdings Company
Respondent
Procedural Posture
Tax Appeal (reassessment Challenge) / Appeal to the Federal Court of Appeal; Judgment Delivered
Legal Issues
- 1 Whether the Tax Court erred in allowing Gerbro's appeal from reassessments for the 2005 and 2006 taxation years
- 2 Whether there was any reviewable error warranting appellate intervention
Ratio Decidendi
The Federal Court of Appeal dismissed the Crown's appeal because it was not convinced that the Tax Court Associate Chief Justice committed any reviewable error in allowing Gerbro's appeal from the 2005 and 2006 reassessments.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs
- Tax Court of Canada judgment 2016 TCC 173 affirmed
Full Case Text
Judgment text and source record
1 paragraphs
Canada v. Gerbro Holdings Company Court (s) Database Federal Court of Appeal Decisions Date 2018-10-25 Neutral citation 2018 FCA 197 File numbers A-354-16 Notes A correction was made on November 19, 2018. Decision Content Date: 20181025 Docket: A-354-16 Citation: 2018 FCA 197 CORAM: WEBB J.A. NEAR J.A. GLEASON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and GERBRO HOLDINGS COMPANY Respondent Heard at Ottawa, Ontario, on October 25, 2018. Judgment delivered from the Bench at Ottawa, Ontario, on October 25, 2018. REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. Date: 20181025 Docket: A-354-16 Citation: 2018 FCA 197 CORAM: WEBB J.A. NEAR J.A. GLEASON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and GERBRO HOLDINGS COMPANY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on October 25, 2018). WEBB J.A. [1] This is an appeal from the Judgment of Associate Chief Justice Lamarre of the Tax Court of Canada (2016 TCC 173) that allowed Gerbro Holdings Company’s appeal from the reassessment issued for its 2005 and 2006 taxation years. [2] We are not convinced that the Associate Chief Justice made any reviewable error in her thorough and detailed Reasons. [3] As a result, the appeal is dismissed with costs. "Wyman W. Webb" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD APPEAL FROM A JUDGMENT OR ORDER OF THE TAX COUR OF CANADA DATED JULY 22, 2016, CITATION NO. 2016 TCC 173, DOCKET NOS. 2012-739(IT)G AND 2012-4194(IT)G DOCKET: A-354-16 STYLE OF CAUSE: HER MAJESTY THE QUEEN v. GERBRO HOLDINGS COMPANY PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 25, 2018 REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. NEAR J.A. GLEASON J.A. DELIVERED FROM THE BENCH BY: WEBB J.A. APPEARANCES: Caroline Ahn Alexandra Humphrey Jenna Clark For The Appellant Stéphane Eljarrat John J. Lennard Élisabeth Robichaud For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Appellant Davies Ward Phillips & Vineberg LLP Montréal, Quebec For The Respondent