Loba Limited v. Canada (National Revenue)
The motion judge ordered that the contested letters be included in the appeal book because on a motion of this kind it is preferable to include potentially relevant materials and leave assessment of relevance and whether the Minister should have considered them to the panel hearing the appeal (following Sourani v....
Source-derived case information.
- Citation
- 2007 FCA 317
- Parties
- Appellant: Loba Limited; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 10 October 2007
- Procedural Posture
- Appeal to the Federal Court of Appeal / Motion in Writing to Include Documents in the Appeal Book (pre Hearing Procedural Motion)
- Outcome
- Application granted to the extent that the ten letters are to be included in the appeal book; determination of their relevance and whether they should have been considered by the Minister is deferred to the hearing panel.
- Legal Topics
- Inclusion of Documents in Appeal Record, Relevance of Evidence, Decision‑maker's Consideration of Materials, Pension Plan Registrability
- 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 to the Federal Court of Appeal / Motion in Writing to Include Documents in the Appeal Book (pre Hearing Procedural Motion)
Legal Issues
- 1 Whether ten letters should be inserted into the appeal book
- 2 Whether documents in the respondent's possession that predate the impugned decision were required to be considered by the Minister
- 3 Whether the Court can consider documents not relied on by the decision‑maker
Ratio Decidendi
The motion judge ordered that the contested letters be included in the appeal book because on a motion of this kind it is preferable to include potentially relevant materials and leave assessment of relevance and whether the Minister should have considered them to the panel hearing the appeal (following Sourani v. Canada).
Court Disposition
Application granted to the extent that the ten letters are to be included in the appeal book; determination of their relevance and whether they should have been considered by the Minister is deferred to the hearing panel.
Orders
- Include the ten letters in the appeal book; leave determination of relevance and whether the Minister should have considered them to the panel hearing the appeal.
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 2007-10-10 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