Date: 20020116

                                                                                                                              Docket: A-201-99

Montréal, Quebec, January 16, 2002

CORAM:       DESJARDINS, J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

MIDANCO CANADA INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

The appeal is dismissed with costs.

                     "Alice Desjardins"

                                 J.A.

Certified true translation

Suzanne M. Gauthier, LL.L., Trad. a.

Date: 20020116

                                          Docket: A-201-99

Neutral Citation: 2002 FCA 18

CORAM:       DESJARDINS, J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

MIDANCO CANADA INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held in Montréal, Quebec, January 16, 2002.

Judgment rendered at the hearing in Montréal, Quebec, January 16, 2002.

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

Date: 20020116

                                          Docket: A-201-99

Neutral Citation: 2002 FCA 18

CORAM:       DESJARDINS, J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

MIDANCO CANADA INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Rendered at the hearing in Montréal, Quebec

January 16, 2002.)

DESJARDINS J.A.

[1]         We are of the opinion that the trial judge (Midanco Canada Inc. v. Her Majesty the Queen, (1999) 99 D.T.C. 782, [1999] T.C.J. no. 142 (QL)) did not commit any of the errors for which the appellant criticizes him, either in regard to the initial financing or in regard to his so-called refusal to accept some evidence. The trial judge did not reject any evidence but assessed the evidence that had been presented to him by the appellant. As to the inclusion of the Revenu Québec report, this error was, as the trial judge found, inconsequential.

[2]         The appeal will be dismissed with costs.

[3]         Copy of this judgment will also be filed in docket A-202-99, in which costs will not be awarded given the present judgment.

                     "Alice Desjardins"

                                 J.A.

Certified true translation

Suzanne M. Gauthier, LL.L., Trad. a.

            FEDERAL COURT OF CANADA

APPEAL DIVISION

Date: 20020116

                                                      Docket: A-201-99

Between:

MIDANCO CANADA INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

FEDERAL COURT OF CANADA

APPEAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

FILE NO:                               A-201-99

CORAM:                                  DESJARDINS J.A.

DÉCARY J.A.

NOËL J.A.

STYLE:                                    MIDANCO CANADA INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING:         Montréal, Quebec

DATE OF HEARING:            January 16, 2002

REASONS FOR JUDGMENT OF THE COURT BY:

THE HONOURABLE MADAM JUSTICE DESJARDINS

DATED:                                 January 16, 2002

APPEARANCES:

Louis Charron and Yves Poirier                                     FOR THE APPELLANT

Sophie-Lyne Lefebvre                                                 FOR THE RESPONDENT

SOLICITORS OF RECORD:

DE GRANDPRÉ, CHAIT                                                         FOR THE APPELLANT

Montréal, Quebec

Morris Rosenberg                                                                      FOR THE RESPONDENT

Deputy Attorney General of Canada

Montréal, Quebec