L'Épinglerie Ltée. v. Canada (Minister of National Revenue)
The appeal was dismissed because the motions judge properly relied on the affidavit and the respondent's list of documents to conclude that no additional relevant documents existed; the evidence supported that conclusion and no error was shown.
Source-derived case information.
- Citation
- 2001 FCA 211
- Parties
- Appellant: L'ÉPINGLERIE LTÉE; Appellant: ARECO INC; Appellant: PAUL MATTE; Applicant: STÉPHANE MATTE; Respondent: DEPARTMENT OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 21 June 2001
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Disclosure, Production of Documents, Affidavit Evidence, Standard of Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
L'ÉPINGLERIE LTÉE
Appellant
ARECO INC
Appellant
PAUL MATTE
Appellant
STÉPHANE MATTE
Applicant
DEPARTMENT OF NATIONAL REVENUE
Respondent
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether the motions judge erred in finding that the Minister produced all relevant documents
- 2 Whether an affidavit establishing non‑existence of additional documents can justify refusal of further production
- 3 Whether the evidence supported the motions judge's conclusion
Ratio Decidendi
The appeal was dismissed because the motions judge properly relied on the affidavit and the respondent's list of documents to conclude that no additional relevant documents existed; the evidence supported that conclusion and no error was shown.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed, without costs
Full Case Text
Judgment text and source record
1 paragraphs
L'Épinglerie Ltée. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-06-21 Neutral citation 2001 FCA 211 File numbers A-266-00 Decision Content Date: 20010621 Docket: A-266-00 MONTRÉAL, QUEBEC, THE 21ST DAY OF JUNE, 2001 Coram: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: L'ÉPINGLERIE LTÉE and ARECO INC and PAUL MATTE Appellants and STÉPHANE MATTE Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent JUDGMENT The appeal is dismissed, without costs. "Robert Décary" J.A. Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. Date: 20010621 Docket: A-266-00 Neutral Citation: 2001 FCA 211 Coram: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: L'ÉPINGLERIE LTÉE and ARECO INC and PAUL MATTE Appellants and STÉPHANE MATTE Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent Hearing held in Montréal, Quebec, Thursday, June 21, 2001 Judgment pronounced at the hearing in Montréal, Quebec, Thursday, June 21, 2001 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20010621 Docket: A-266-00 Neutral Citation: 2001 FCA 211 Coram: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: L'ÉPINGLERIE LTÉE and ARECO INC and PAUL MATTE Appellants and STÉPHANE MATTE Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Pronounced at the hearing in Montréal, Quebec Thursday, June 21, 2001) NOËL J.A. [1] Notwithstanding the valiant efforts of Mr. Matte, we are unable to identify any error in the decision under appeal. [2] The motions judge, like the prothonotary, had before her an affidavit establishing that there is no document relevant to the litigation in the possession of the Minister of National Revenue other than those that were enumerated in the list of documents produced by the respondent. The evidence therefore supported the conclusion arrived at by the motions judge. [3] The appeal will be dismissed, without costs. "Marc Noël" J.A. Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20010621 Docket: A-266-00 Between: L'ÉPINGLERIE LTÉE and ARECO INC and PAUL MATTE Appellants and STÉPHANE MATTE Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A-266-00 (Appeal from a decision rendered April 17, 2000 by the Honourable Madam Justice Tremblay-Lamer in docket T-1622-94) CORAM: DÉCARY LÉTOURNEAU NOËL JJ.A. STYLE: L'ÉPINGLERIE LTÉE ARECO INC PAUL MATTE Appellants and STÉPHANE MATTE Applicant AND DEPARTMENT OF NATIONAL REVENUE Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: June 21, 2001 REASONS FOR JUDGMENT OF THE COURT: NOËL J.A. DATED: June 21,2001 APPEARANCES: Paul Matte FOR THE APPELLANTS Jacques Savary FOR THE RESPONDENT SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT