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Date: 20010227 Docket: A-643-99 Citation: 2001 FCA 45 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: VAL BRUNA HOLDINGS Appellant - and -
HER MAJESTY THE QUEEN Respondent - and - BETWEEN: MAY DEVELOPMENTS Appellant - and - HER MAJESTY THE QUEEN Respondent - and - BETWEEN: STANDARD MORTGAGE INVESTMENT CORPORATION Appellant - and - HER MAJESTY THE QUEEN Respondent - and - BETWEEN: NARDAQ INVESTMENTS INC. Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, B.C. on February 27, 2001) [1] Despite the able argument of counsel for the appellants, we are unable to conclude that the learned Tax Court Judge erred in a manner that would justify interference by this Court with his interlocutory order. We have understood from counsel for the respondent that at trial the Minister does not intend to rely upon any documents that the Minister has refused to produce and that he does not intend to rely upon the "Turner Report" which makes reference to such documents . On this basis we are satisfied that the appellants will not be surprised at trial. [2] The appeal will be dismissed with costs. (Sgd.) "Marshall Rothstein" J.A. February 27, 2001 Vancouver, British Columbia FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-643-99 STYLE OF CAUSE: Val Bruna Holdings et al v. HMQ PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: February 27, 2001 REASONS FOR JUDGMENT OF THE COURT BY ROTHSTEIN, J.A. CONCURRED IN BY: Décary, J.A. and Malone, J.A. DATED: February 27, 2001 APPEARANCES: Mr. Thomas M. Boddez For the Appellant Mr. Harry Erlichman For the Respondent SOLICITORS OF RECORD: Thorsteinssons Tax Lawyers Vancouver, BC For the Appellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent Date: 20010227 Docket: A-643-99 Citation: 2001 FCA 45 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: VAL BRUNA HOLDINGS Appellant - and -
HER MAJESTY THE QUEEN Respondent - and - BETWEEN: MAY DEVELOPMENTS Appellant - and - HER MAJESTY THE QUEEN Respondent - and - BETWEEN: STANDARD MORTGAGE INVESTMENT CORPORATION Appellant - and - HER MAJESTY THE QUEEN Respondent - and - BETWEEN: NARDAQ INVESTMENTS INC. Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on February 27, 2001 JUDGMENT delivered at Vancouver, British Columbia, on February 27, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Rothstein, J.A. |
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