Lgl Limited v. Canada (2000)

Date: 20000207

Docket: A-139-99

CORAM: ROBERTSON J.A.

ROTHSTEIN J.A.

McDONALD J.A.

BETWEEN: LGL LIMITED

Appellant

- and -

HER MAJESTY THE QUEEN

Respondent

Heard at Edmonton, Alberta on Thursday, December 2, 1999.

Judgment delivered at Ottawa, Ontario on Monday, February 7, 2000.

REASONS FOR JUDGMENT BY: McDONALD J.A.

CONCURRED IN BY: ROBERTSON J.A.

ROTHSTEIN J.A.

Date: 20000207

Docket: A-139-99

CORAM: ROBERTSON J.A.

ROTHSTEIN J.A.

McDONALD J.A.

BETWEEN:

LGL LIMITED

Appellant

- and -

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

McDONALD J.A.

[1] This is an appeal pursuant to section 27 of the Federal Court Act, R.S.C. 1985, c.F-7, from a decision of the Tax Court of Canada in which the Tax Court Judge dismissed the appellant"s appeal from asse...

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