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Date: 20010216


Docket: A-562-96




CORAM:      ROTHSTEIN, J.A.

         SHARLOW, J.A.

         MALONE, J.A.

BETWEEN:

                 SUPREME STEEL LTD.

     Appellant (Respondent)

     - and -

                 HER MAJESTY THE QUEEN

     Respondent (Appellant)





Heard at Edmonton, Alberta, on Friday, February 16th, 2001.

JUDGMENT delivered at Edmonton, Alberta, on Friday, February 16th, 2001.


REASONS FOR JUDGMENT BY:      ROTHSTEIN, J.A.

CONCURRED BY:      SHARLOW, J.A.

     MALONE, J.A.

Date: 20010216


Docket: A-562-96

     Neutral Citation: 2001 FCA 21


CORAM:      ROTHSTEIN, J.A.

         SHARLOW, J.A.

         MALONE, J.A.     

    

BETWEEN:

                 SUPREME STEEL LTD.

     Appellant (Respondent)

                         - and -
                 HER MAJESTY THE QUEEN

     Respondent (Appellant)





     REASONS FOR JUDGMENT

ROTHSTEIN, J.A.:

         _.      In spite of the able argument of counsel for the Appellant, we are unable to conclude that there was any error in the judgment of Sobier, J. The appeal will be dismissed with costs.

                         "Marshall E. Rothstein"

                                 J.A.

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:      A-562-96

STYLE OF CAUSE:      Supreme Steel Ltd. v. Her Majesty the Queen     

    

PLACE OF HEARING:      Edmonton, Alberta

DATE OF HEARING:      February 16, 2001

REASONS FOR JUDGMENT BY ROTHSTEIN, J.A.

CONCURRED IN BY:      Sharlow, J.A.

     Malone, J.A.

DATED:      February 16, 2001


APPEARANCES:

James W. Joosse          FOR THE APPELLANT

Julia S. Parker          FOR THE RESPONDENT

Department of Justice


SOLICITORS OF RECORD:

James W. Joosse          FOR THE APPELLANT

Morris Rosenberg          FOR THE RESPONDENT

Deputy Attorney General of Canada

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