Date: 20000211
Docket: A-721-99
CORAM: DESJARDINS J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
SMITHKLINE BEECHAM ANIMAL HEALTH INC.
Appellant,
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario on Friday, February 11, 2000
Judgment delivered from the Bench at Toronto, Ontario
on Friday, February 11, 2000
REASONS FOR JUDGMENT BY: SHARLOW J.A.
Date: 20000211
Docket: A-721-99
CORAM: DESJARDINS J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
SMITHKLINE BEECHAM ANIMAL HEALTH INC.
Appellant,
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario on
Friday, February 11, 2000)
SHARLOW J.A.:
| _. We are all of the view that the Tax Court Judge was correct in characterizing the proposed amendment to the Crown"s pleadings as a new argument in support of the assessment, and that subsection 152(9) of the Income Tax Act permitted the argument to be made. As to the sufficiency of the pleadings, we agree with the statement of the Tax Court Judge at paragraph 19 of his reasons. |
| _. The appeal will be dismissed. |
"Karen R. Sharlow"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-721-99 |
| STYLE OF CAUSE: SMITHKLINE BEECHAM |
ANIMAL HEALTH INC.
| - and - |
HER MAJESTY THE QUEEN
DATE OF HEARING: FRIDAY, FEBRUARY 11, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY:
Delivered at Toronto, Ontario
Friday, February 11, 2000
APPEARANCES: Mr. Jacques Bernier
Ms. Robyn Bell
| For the Appellant |
Mr. Robert McMechan
Mr. Daniel Bourgeois
| For the Respondent |
| SOLICITORS OF RECORD: Bennett Jones |
Barristers & Solicitors
Suite 3400, 1 First Canadian Place
Toronto, Ontario
M5X 1A4
| For the Appellant |
| Morris Rosenberg |
Deputy Attorney General of Canada
| For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000211
Docket: A-721-99
BETWEEN:
SMITHKLINE BEECHAM
ANIMAL HEALTH INC.
Appellant
| - and - |
| HER MAJESTY THE QUEEN |
Respondent
REASONS FOR JUDGMENT