Newmont Canada Ltd. v. Canada
The Court held that it was not persuaded that the Tax Court judge erred in her interpretation of ss.165(7) and 169 of the Income Tax Act and therefore dismissed the appeal with costs.
Source-derived case information.
- Citation
- 2005 FCA 431
- Parties
- Appellant: Newmont Canada Ltd.; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 December 2005
- Procedural Posture
- Income Tax Appeal / Federal Court of Appeal Decision on Appeal From the Tax Court of Canada
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Interpretation of Income Tax Act Ss.165(7) and 169, Appeal From Tax Court on Statutory Interpretation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Newmont Canada Ltd.
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Income Tax Appeal / Federal Court of Appeal Decision on Appeal From the Tax Court of Canada
Legal Issues
- 1 Whether the Tax Court judge erred in interpretation of ss.165(7) and 169 of the Income Tax Act
- 2 Whether any legal error by the Tax Court justified overturning the decision
Ratio Decidendi
The Court held that it was not persuaded that the Tax Court judge erred in her interpretation of ss.165(7) and 169 of the Income Tax Act and therefore dismissed the appeal with costs.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Newmont Canada Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-12-14 Neutral citation 2005 FCA 431 File numbers A-154-05 Decision Content Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: NEWMONT CANADA LTD. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on December 14, 2005. Judgment delivered from the Bench at Toronto, Ontario, on December 14, 2005. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM: DÉCARY J.A. SEXTON J.A. EVANS J.A. BETWEEN: NEWMONT CANADA LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on December 14, 2005) DÉCARY J.A. [1] We have not been persuaded that Madam Justice Sheridan of the Tax Court of Canada (2005 T.C.C. 143) erred in her interpretation of sections 165(7) and 169 of the Income Tax Act. [2] The appeal will be dismissed with costs. "Robert Décary" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-154-05 STYLE OF CAUSE: NEWMOUNT CANADA LIMITED Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: DECEMBER 14, 2005 REASONS FOR JUDGMENT OF THE COURT BY: (DÉCARY, SEXTON & EVANS JJ.A.) DELIVERED FROM THE BENCH BY: DÉCARY J.A. APPEARANCES: Robert Hayhoe Steven McLeod FOR THE APPELLANT Wendy Burnham Deborah Horowitz FOR THE RESPONDENT SOLICITORS OF RECORD: Miller Thomson LLP Toronto, Ontario FOR THE APPELLANT John H. Sims Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT