Canada (National Revenue) v. McNally
The Court concluded there was no live controversy and therefore the appeal was moot; accordingly the appeal was dismissed and costs were awarded to the respondent.
Source-derived case information.
- Citation
- 2015 FCA 23
- Parties
- Appellant: Minister of National Revenue; Respondent: Robert McNally
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 28 January 2015
- Procedural Posture
- Appeal to Federal Court of Appeal / Judgment on Mootness; Appeal Dismissed
- Outcome
- Appeal dismissed as moot; costs awarded to the respondent.
- Legal Topics
- Mootness, Costs, Dismissal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Minister of National Revenue
Appellant
Robert McNally
Respondent
Procedural Posture
Appeal to Federal Court of Appeal / Judgment on Mootness; Appeal Dismissed
Legal Issues
- 1 Whether the appeal was moot
- 2 Whether the appeal should be dismissed for lack of a live controversy
- 3 Whether costs should be awarded
Ratio Decidendi
The Court concluded there was no live controversy and therefore the appeal was moot; accordingly the appeal was dismissed and costs were awarded to the respondent.
Court Disposition
Appeal dismissed as moot; costs awarded to the respondent.
Orders
- The appeal is dismissed as moot.
- Costs are awarded to the respondent.
Full Case Text
Judgment text and source record
1 paragraphs
Canada (National Revenue) v. McNally Court (s) Database Federal Court of Appeal Decisions Date 2015-01-28 Neutral citation 2015 FCA 23 File numbers A-235-14 Decision Content Date: 20150128 Docket: A-235-14 Citation: 2015 FCA 23 CORAM: RYER J.A. WEBB J.A. BOIVIN J.A. BETWEEN: MINISTER OF NATIONAL REVENUE Appellant and ROBERT MCNALLY Respondent Heard at Toronto, Ontario, on Wednesday, January 28, 2015. Judgment delivered from the Bench at Toronto, Ontario, on January 28, 2015. REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A. Date: 20150128 Docket: A-235-14 Citation: 2015 FCA 23 CORAM: RYER J.A. WEBB J.A. BOIVIN J.A. BETWEEN: MINISTER OF NATIONAL REVENUE Appellant and ROBERT MCNALLY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 28, 2015). RYER J.A. [1] We are all of the opinion that this appeal is moot and should be dismissed with costs. "C. Michael Ryer" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-235-14 APPEAL FROM AN ORDER OF THE HONOURABLE MADAM JUSTICE GAGNÉ OF THE FEDERAL COURT, DATED APRIL 23, DOCKET NO. T-1282-13 STYLE OF CAUSE: MINISTER OF NATIONAL REVENUE v. ROBERT MCNALLY PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: JANUARY 28, 2015 REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A. WEBB J.A. SCOTT J.A. DELIVERED FROM THE BENCH BY: RYER J.A. APPEARANCES: Arnold Bornstein Darren Prevost For The APPELLANT Al Meghji Pooja Samtani For The Respondent SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada For The APPELLANt Osler Hoskin and Harcourt LLP Toronto, ON For The Respondent