Date: 19980226

Docket: A-187-96

CORAM:      STONE, J.A.

         DÉCARY, J.A.

         ROBERTSON, J.A.

BETWEEN:

     BOW-WOW PARTS OF B.C. LIMITED

     Respondent/Plaintiff

     - and -

     THE MINISTER OF NATIONAL REVENUE

     and HER MAJESTY THE QUEEN

     Appellants/Defendants

Heard at Vancouver, British Columbia, on February 26, 1998

Judgment delivered at Vancouver, British Columbia, on February 26, 1998

REASONS FOR JUDGMENT BY:      STONE, J.A.

Date: 19980226

Docket: A-187-96

CORAM:      STONE, J.A.

         DÉCARY, J.A.

         ROBERTSON, J.A.

BETWEEN:

     BOW-WOW PARTS OF B.C. LIMITED

     Respondent/Plaintiff

     - and -

     THE MINISTER OF OF NATIONAL REVENUE

     and HER MAJESTY THE QUEEN

     Appellants/Defendants

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the bench at

     Vancouver, British Columbia, on February 26, 1998)

STONE, J.A.

[1]      Having regard to the facts as agreed to by the parties in the proceedings below, we are of the view that Muldoon, J. arrived at the correct conlusions in responding to the questions posed pursuant to Rule 474.

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

                             (Sgd.) "A.J. Stone"

                                 J.A.

Vancouver, British Columbia

February 26, 1998

     FEDERAL COURT OF APPEAL

Date: 19980226

Docket: A-187-96

BETWEEN:

     BOW-WOW PARTS OF B.C. LIMITED

     Respondent/Plaintiff

     - and -

     THE MINISTER OF NATIONAL REVENUE

     and HER MAJESTY THE QUEEN

     Appellants/Defendants

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT NO.:             A-187-96

STYLE OF CAUSE:          BOW-WOW PARTS OF B.C. LIMITED

                     v.

                     M.N.R. and H.M.Q.

PLACE OF HEARING:          Vancouver, BC

DATE OF HEARING:          February 26, 1997

REASONS FOR JUDGMENT OF THE COURT BY: STONE, J.A.

CONCURRED IN BY:          DÉCARY, J.A.

                     ROBERTSON, J.A.

APPEARANCES:

     Mr. Rodney L. Hayley

     Mr. Thomas S. Woods      for Respondent/Plaintiff

     Mr. Dalton J. Albrecht

     Mr. James Warnock      for Appellants/Defendants

SOLICITORS OF RECORD:

     Lawson, Lundell, Lawson

     & McIntosh

     Vancouver, BC          for Respondent/Plaintiff

     McMillan Binch

     Toronto, ON          for Appellants/Defendants

    

     REASONS FOR JUDGMENT