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Federal Court of Appeal

    CANADA

Cour d'appel fédérale

 

 

Date: 20090915

Docket: A-511-08

Citation: 2009 FCA 267

 

CORAM:       SEXTON J.A.           

                        BLAIS J.A.    

                        LAYDEN-STEVENSON J.A.

                       

                                               

                       

BETWEEN:

CANADA TRUSTCO MORTGAGE COMPANY

Appellant

 

 

 

and

 

HER MAJESTY THE QUEEN

Respondent

 

 

Heard at Toronto, Ontario, on September 15, 2009.

Judgment delivered from the Bench at Toronto, Ontario, on September 15, 2009.

 

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


Date: 20090915

Docket: A-511-08

Citation: 2009 FCA 267

 

CORAM:       SEXTON J.A.           

                        BLAIS J.A.    

                        LAYDEN-STEVENSON J.A.

                       

                                               

                       

BETWEEN:

CANADA TRUSTCO MORTGAGE COMPANY

Appellant

 

 

 

and

 

 

HER MAJESTY THE QUEEN

Respondent

 

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario, on September 15, 2009)

 

SEXTON J.A.

[1]               We are unable to conclude that the Tax Court Judge made any palpable or overriding error in upholding the Minister’s assessments of the civil penalty to recover the funds which the appellant was required to pay.

 

[2]               The appeal should therefore be dismissed with costs.

 

“J. Edgar Sexton”

J.A.

 


FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-511-08

 

APPEAL FROM A JUDGMENT OF THE DECISION OF JUDGE L.M. LITTLE DATED SEPTEMBER 8, 2008, IN DOCKET NO. 2006-2572 (IT)G.

 

 

STYLE OF CAUSE:                                                              CANADA TRUSTCO MORTGAGE COMPANY v. HER MAJESTY THE QUEEN

 

                                                                                               

PLACE OF HEARING:                                                        Toronto, Ontario

 

DATE OF HEARING:                                                          September 15, 2009

 

REASONS FOR JUDGMENT

OF THE COURT BY:                                                           (SEXTON, BLAIS & LAYDEN-STEVENSON JJ.A.)

 

DELIVERED FROM THE

BENCH BY:                                                                           SEXTON J.A.

 

 

APPEARANCES:

 

Thomas Sutton/ Heather L. Meredith/ Colin Taylor

FOR THE APPELLANT

 

Joanna Hill

FOR THE RESPONDENT

 

SOLICITORS OF RECORD:

 

McCarthy Tétrault LLP

Toronto, Ontario

 

FOR THE APPELLANT

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

Ottawa, Ontario

FOR THE RESPONDENT

 

 

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