Winsong Limited v. Canada
The Chief Justice of the Tax Court committed no error of law or principle in denying the motion to set aside the prior judgment dismissing the appeals for delay; the Federal Court of Appeal therefore dismisses the appeal with costs.
Source-derived case information.
- Citation
- 2011 FCA 7
- Parties
- Appellant: Winsong Limited; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 10 January 2011
- Procedural Posture
- Tax Appeal / Appeal From Tax Court Order Denying Motion to Set Aside Judgment
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Dismissal for Delay, Motion to Set Aside Judgment, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Winsong Limited
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal / Appeal From Tax Court Order Denying Motion to Set Aside Judgment
Legal Issues
- 1 Whether the Tax Court Chief Justice erred in law or principle in denying the appellant's motion to set aside a prior judgment dismissing appeals for delay
Ratio Decidendi
The Chief Justice of the Tax Court committed no error of law or principle in denying the motion to set aside the prior judgment dismissing the appeals for delay; the Federal Court of Appeal therefore dismisses the appeal with costs.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
- Order of the Tax Court denying the motion to set aside the prior judgment is upheld
Full Case Text
Judgment text and source record
1 paragraphs
Winsong Limited v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2011-01-10 Neutral citation 2011 FCA 7 File numbers A-213-10 Decision Content Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20110110 Docket: A-213-10 Citation: 2011 FCA 7 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: WINSONG LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on January 10, 2011. Judgment delivered from the Bench at Toronto, Ontario, on January 10, 2011. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20110110 Docket: A-213-10 Citation: 2011 FCA 7 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: WINSONG LIMITED Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 10, 2011) TRUDEL J.A. [1] We are all of the view that this appeal should be dismissed with costs. Chief Justice Rip of the Tax Court of Canada (the Court) committed no error of law or of principle in denying the appellant’s motion to set aside a previous judgment from the Court dismissing the appellant’s appeals for delay (See 2008-2757(IT)G, Campbell T.C.J., December 2, 2009). “Johanne Trudel” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-213-10 (AN APPEAL FROM AN ORDER OF THE HONOURABLE CHIEF JUSTICE G.J. RIP FROM THE TAX COURT OF CANADA DATED APRIL 30, 2010, IN TAX COURT FILE NO.: 2008-2757(IT)G.) STYLE OF CAUSE: WINSONG LIMITED v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: January 10, 2011 REASONS FOR JUDGMENT OF THE COURT BY: (NOËL J.A. and PELLETIER J.A.) DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES: COLIN J. BONDY FOR THE APPELLANT GENEVIÈVE LÉVEILLÉ FOR THE RESPONDENT SOLICITORS OF RECORD: KIRWIN PARTNERS LLP LAWYERS Windsor, Ontario FOR THE APPELLANT MYLES J. KIRVAN Deputy Attorney General of Canada FOR THE RESPONDENT