BETWEEN:
and
Heard at Toronto, Ontario, on December 14, 2005.
Judgment delivered from the Bench at Toronto, Ontario, on December 14, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
Docket: A-154-05
Citation: 2005 FCA 431
CORAM: DÉCARY J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
NEWMONT CANADA LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on December 14, 2005)
[1] We have not been persuaded that Madam Justice Sheridan of the Tax Court of Canada (2005 T.C.C. 143) erred in her interpretation of sections 165(7) and 169 of the Income Tax Act.
[2] The appeal will be dismissed with costs.
"Robert Décary"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-154-05
STYLE OF CAUSE: NEWMOUNT CANADA LIMITED
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: DECEMBER 14, 2005
REASONS FOR JUDGMENT OF
THE COURT BY: (DÉCARY, SEXTON & EVANS JJ.A.)
DELIVERED FROM THE
BENCH BY: DÉCARY J.A.
APPEARANCES:
Robert Hayhoe
Steven McLeod FOR THE APPELLANT
Wendy Burnham
Deborah Horowitz FOR THE RESPONDENT
SOLICITORS OF RECORD:
Miller Thomson LLP
Toronto, Ontario FOR THE APPELLANT
John H. Sims Q.C.
Deputy Attorney General of Canada FOR THE RESPONDENT