Federal Court of Appeal Decisions

Decision Information

Lan Technologies Inc. v. The Queen

Court (s) Database Federal Court of Appeal Decisions
Date 2001-09-14
Neutral citation 2001 FCA 268
File numbers A-433-00

Decision Content

Date: 20010914

Docket: A-433-00

                                                                                                                                                          

                                                                                                       Neutral citation: 2001 FCA 268

CORAM:        ROTHSTEIN J.A.

SEXTON J.A.

EVANS J.A.                              

BETWEEN:

                                                               

LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP.,

LEXICALC INC., TECHNOLOGY SOLUTIONS INC.

and HIGH TECH SOLUTIONS INC.

Appellants

                                                                            

                                                                        - and -                                 

                                                                                                                                             

HER MAJESTY THE QUEEN and

THE MINISTER OF NATIONAL REVENUE

                                                                                                                                       Respondents

Heard at Toronto, Ontario, Friday, September 14, 2001

Judgment delivered from the Bench at Toronto,

Ontario, on Friday, September 14, 2001

REASONS FOR JUDGMENT OF THE COURT BY:                           ROTHSTEIN J.A.


                                                                            

Date: 20010914

Docket: A-433-00

                                                            Neutral citation: 2001 FCA 268

CORAM:        ROTHSTEIN J.A.

SEXTON J.A.

EVANS J.A.                                    

BETWEEN:

LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP.,

LEXICALC INC., TECHNOLOGY SOLUTIONS INC.

and HIGH TECH SOLUTIONS INC.

Appellants

                                                         

                                                    - and -                          

                                                                                                                   

HER MAJESTY THE QUEEN and

THE MINISTER OF NATIONAL REVENUE

                                                                                                Respondents

             REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario

on Friday, September 14, 2001)

ROTHSTEIN J.A.

We have not been persuaded that O'Keefe J. erred in exercising his discretion to dismiss the Appellants' action.


The appeal will be dismissed with costs.

"Marshall Rothstein"

                                                                                                             J.A.                             


                                                               FEDERAL COURT OF CANADA

                   Names of Counsel and Solicitors of Record

DOCKET:                                               A-433-00

STYLE OF CAUSE:                               LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP., LEXICALC INC., TECHNOLOGY SOLUTIONS INC. and HIGH TECH SOLUTIONS INC.

Appellants

                                                         

- and -                          

                                                                                                                   

HER MAJESTY THE QUEEN and THE MINISTER OF NATIONAL REVENUE

                                                                                                Respondents

DATE OF HEARING:              THURSDAY, SEPTEMBER 14, 2001

PLACE OF HEARING:                         TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:              ROTHSTEIN J.A.

DATED:                                                   FRIDAY, SEPTEMBER 14, 2001

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON FRIDAY, SEPTEMBER 14, 2001.

APPEARANCES BY:                          Mr. Joel Richler, and

Ms. Jill M. Lawrie

For the Appellants

Ms. Wendy Richler

For the Respondents

SOLICITORS OF RECORD:           Blake, Cassels & Graydon LLP

Barristers & Solicitors

199 Bay Street, Suite 2300

Toronto, Ontario

M5L 1A9


For the Appellants

Morris Rosenberg

Deputy Attorney General

For the Respondents


FEDERAL COURT OF APPEAL

Date: 20010914

Docket: A-433-00

BETWEEN:

LAN TECHNOLOGIES INC., TECHNOLOGY EQUITY CORP., LEXICALC INC., TECHNOLOGY SOLUTIONS INC. and HIGH TECH SOLUTIONS INC.

                                                                                                   Appellants

                                                         

                                                    - and -                          

                                                                                                                   

HER MAJESTY THE QUEEN and

THE MINISTER OF NATIONAL REVENUE

                                                                                                Respondents

                                                                           

REASONS FOR JUDGMENT

OF THE COURT

                                                                                       

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.