Soft-Moc Inc. v. Canada (National Revenue)
The Court concluded that Justice Russell did not commit an error of law or any other reviewable error in dismissing the judicial review application; applying the applicable standard of review and principles of deference, the Court dismissed the appeal and upheld the decision below.
Source-derived case information.
- Citation
- 2014 FCA 10
- Parties
- Appellant: Soft-Moc Inc.; Respondent: The Minister of National Revenue as represented by the Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 21 January 2014
- Procedural Posture
- Judicial Review (tax/information Requirement) / Appeal to Federal Court of Appeal From Federal Court Decision Dismissing Judicial Review Application
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Requirement for Foreign Based Information, Judicial Review, Standard of Review, Ministerial Information Powers
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Soft-Moc Inc.
Appellant
The Minister of National Revenue as represented by the Attorney General of Canada
Respondent
Procedural Posture
Judicial Review (tax/information Requirement) / Appeal to Federal Court of Appeal From Federal Court Decision Dismissing Judicial Review Application
Legal Issues
- 1 Whether the Federal Court erred in law in dismissing the application for judicial review of a requirement for foreign-based information
- 2 Whether the decision under review disclosed an error of law or other error warranting appellate intervention
Ratio Decidendi
The Court concluded that Justice Russell did not commit an error of law or any other reviewable error in dismissing the judicial review application; applying the applicable standard of review and principles of deference, the Court dismissed the appeal and upheld the decision below.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Soft-Moc Inc. v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2014-01-21 Neutral citation 2014 FCA 10 File numbers A-116-13 Decision Content Date: 20140121 Docket: A-116-13 Citation: 2014 FCA 10 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: SOFT-MOC INC. Appellant and THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on January 21, 2014. Judgment delivered from the Bench at Toronto, Ontario, on January 21, 2014. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20140121 Docket: A-116-13 Citation: 2014 FCA 10 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: SOFT-MOC INC. Appellant and THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 21, 2014). SHARLOW J.A. [1] This is an appeal of the decision of Justice Russell (2013 FC 291) dismissing the application of Soft-Moc Inc. for judicial review of a requirement for foreign-based information. [2] We have not been persuaded that Justice Russell’s decision discloses any error of law or any other error warranting the intervention of this Court. [3] The appeal will be dismissed with costs. "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-116-13 (APPEAL FROM A DECISION OF THE HONOURABLE MR. JUSTICE RUSSELL OF THE FEDERAL COURT, DATED MARCH 20, 2013, DOCKET NO. T-502-12) STYLE OF CAUSE: SOFT-MOC INC. v. THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: January 21, 2014 REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. WEBB J.A. NEAR J.A. DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES: David W. Chodikoff Patrick Deziel FOR THE APPELLANT Samantha Hurst FOR THE RESPONDENT SOLICITORS OF RECORD: Miller Thomson LLP Toronto, Ontario FOR THE APPELLANT William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT