Loba Limited v. Canada (National Revenue)
The court dismissed the Minister's motion to quash because it was not persuaded the appellant acted in bad faith nor that the appeal was vexatious or devoid of substance; the court declined to decide res judicata on the preliminary motion and directed the appeal proceed to be heard on the merits, ordered costs in...
Source-derived case information.
- Citation
- 2007 FCA 37
- Parties
- Appellant: Loba Limited; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 7 February 2007
- Procedural Posture
- Appeal (federal Court of Appeal) / Preliminary Motion Stage Minister's Motion to Quash Dismissed; Appeal to Proceed to Merits
- Outcome
- Motion to quash dismissed; appeal to be heard on its merits
- Legal Topics
- Res Judicata, Vexatious Proceedings, Costs, Production of Documents, Federal Courts Rules, Rule 317
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Loba Limited
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Appeal (federal Court of Appeal) / Preliminary Motion Stage Minister's Motion to Quash Dismissed; Appeal to Proceed to Merits
Legal Issues
- 1 Whether the appellant acted in bad faith in bringing the appeal
- 2 Whether the appeal was vexatious or devoid of any substance
- 3 Whether the issue is res judicata
Ratio Decidendi
The court dismissed the Minister's motion to quash because it was not persuaded the appellant acted in bad faith nor that the appeal was vexatious or devoid of substance; the court declined to decide res judicata on the preliminary motion and directed the appeal proceed to be heard on the merits, ordered costs in the cause and directed the Minister to comply with Rule 317 within 45 days.
Court Disposition
Motion to quash dismissed; appeal to be heard on its merits
Orders
- Motion to quash dismissed
- Costs to be in the cause
Full Case Text
Judgment text and source record
1 paragraphs
Loba Limited v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2007-02-07 Neutral citation 2007 FCA 37 File numbers A-373-06 Decision Content Date: 20070207 Docket: A-373-06 Citation: 2007 FCA 37 CORAM: NADON J.A. SHARLOW J.A. RYER J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Ottawa, Ontario, on February 7, 2007. Judgment delivered from the Bench at Ottawa, Ontario, on February 7, 2007. REASONS FOR ORDER OF THE COURT BY: NADON J.A. Date: 20070207 Docket: A-373-06 Citation: 2007 FCA 37 CORAM: NADON J.A. SHARLOW J.A. RYER J.A. BETWEEN: LOBA LIMITED Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on February 7, 2007) NADON J.A. [1] We have not been persuaded that, in bringing this appeal, the appellant is acting in bad faith, nor have we been persuaded that the appeal is either vexatious or devoid of any substance. [2] Accordingly, we are all agreed that the appeal ought to be heard on its merits. [3] Whether or not the question at issue in the appeal is res judicata is a question which, in our view, ought to be left for consideration by the panel hearing the appeal on its merits. [4] For these reasons, the Minister’s motion to quash the appeal will be dismissed. Costs shall be in the cause. [5] In view of our conclusion, the Minister shall have 45 days from the date of our Order to comply with the appellant’s request for material under Rule 317 of the Federal Courts Rules. “M. Nadon” 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 PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: February 7, 2007 REASONS FOR ORDER OF THE COURT BY: (Nadon, Sharlow, & Ryer JJ.A.) DELIVERED FROM THE BENCH BY: Nadon, J.A. APPEARANCES: Mr. Michael S. Rankin FOR THE APPELLANT Mr. Roger Leclaire Ms. 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