 Printer-Friendly Page
Date: 20000112 Docket: A-487-98 CORAM: STONE, J.A. LÉTOURNEAU, J.A. ROTHSTEIN, J.A. BETWEEN:
TWO CARLTON FINANCING LTD. Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, Wednesday, January 12, 2000 Judgment delivered at Toronto, Ontario on Wednesday, January 12, 2000 REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. Date: 20000112 Docket: A-487-98 CORAM: STONE, J.A. LÉTOURNEAU, J.A. ROTHSTEIN, J.A. BETWEEN: TWO CARLTON FINANCING LTD. Appellant
- and - HER MAJESTY THE QUEEN Respondent
REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Wednesday, January 12, 2000) ROTHSTEIN J.A. Based on the facts as found by him, the learned Tax Court judge determined that the appellant was not carrying-on business and, therefore, was not eligible for input tax credits under the Excise Tax Act for the period in question. Notwithstanding the able argument of counsel for the appellant, we are not persuaded that the learned judge made any palpable or over-riding error such that it would justify this Court interfering with the factual findings he made or the conclusion he reached based on such factual findings. Accordingly, the appeal will be dismissed with costs. "Marshall Rothstein" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record
Appellant
Respondent DATE OF HEARING: WEDNESDAY, JANUARY 12, 2000 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT
Delivered at Toronto, Ontario on Wednesday, January 12, 2000 APPEARANCES: Ms. Louise Summerhill
Mr. Arnold Bornstein
Barristers & Solicitors
FEDERAL COURT OF APPEAL Date: 20000112 Docket: A-487-98
BETWEEN:
Appellant
Respondent
|
||||||||||||||||||||||
|
||||||||||||||||||||||
|
|
