Svedala Industries Canada Inc. v. Canada (Minister of National Revenue)
The Federal Court of Appeal found the trial judge's reasoning correct and consistent with Emerson Electric, and therefore dismissed the appeal with costs.
Source-derived case information.
- Citation
- 2003 FCA 379
- Parties
- Appellant: Svedala Industries Canada Inc.; Respondent: The Minister of National Revenue; Respondent: The Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 October 2003
- Procedural Posture
- Appeal / Decision on Appeal (federal Court of Appeal)
- Outcome
- Appeal dismissed
- Legal Topics
- Application of Precedent, Judicial Review, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Svedala Industries Canada Inc.
Appellant
The Minister of National Revenue
Respondent
The Attorney General of Canada
Respondent
Procedural Posture
Appeal / Decision on Appeal (federal Court of Appeal)
Legal Issues
- 1 Whether the trial judge erred in law in the underlying decision
- 2 Whether precedent in Emerson Electric applies to the facts of this case
- 3 Whether the appeal should be allowed or dismissed and whether costs should be awarded
Ratio Decidendi
The Federal Court of Appeal found the trial judge's reasoning correct and consistent with Emerson Electric, and therefore dismissed the appeal with costs.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Svedala Industries Canada Inc. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-10-14 Neutral citation 2003 FCA 379 File numbers A-41-03 Decision Content Date: 20031014 Docket: A-41-03 Citation: 2003 FCA 379 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SVEDALA INDUSTRIES CANADA INC. Appellant and THE MINISTER OF NATIONAL REVENUE and THE ATTORNEY GENERAL OF CANADA Respondents Heard at Ottawa, Ontario, on October 14, 2003. Judgment delivered from the Bench at Ottawa, Ontario, on October 14, 2003. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20031014 Docket: A-41-03 Citation: 2003 FCA 379 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SVEDALA INDUSTRIES CANADA INC. Appellant and THE MINISTER OF NATIONAL REVENUE and THE ATTORNEY GENERAL OF CANADA Respondents REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on October 14, 2003) DÉCARY J.A. [1] We are in general agreement with the reasons for judgment of Mr. Justice Campbell (reported at (2002), 226 F.T.R. 76). The issue, in our view, had been correctly decided by Mr. Justice Noël (then a member of the Trial Division) in Emerson Electric Canada Ltd. v. Canada (MNR) (1997), 126 F.T.R. 60 (F.C.T.D.). [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-41-03 APPEAL FROM THE REASONS FOR ORDER AND ORDER OF THE FEDERAL COURT OF CANADA DATED DECEMBER 20, 2002, FILE NO. T-949-01 STYLE OF CAUSE: SVEDALA INDUSTRIES CANADA INC. v. THE MINISTER OF NATIONAL REVENUE ET AL. PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 14, 2003 REASONS FOR JUDGMENT OF THE COURT (Décary, Rothstein, Malone) RENDERED FROM THE BENCH BY: Décary, J.A. APPEARANCES: Mr. David M. Attwater for the Appellant Mr. Derek Rasmussen for the Respondents SOLICITORS OF RECORD: Lang Michener for the Appellant Ottawa, Ontario Mr. Morris Rosenberg for the Respondents Deputy Attorney General of Canada Ottawa, Ontario