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Autobus Thomas Inc. v. Canada

2001 SCC 64 [2001] 3 SCR 5 Court SCC Decision date 2001-10-11 Docket 27804 English

PartiesAutobus Thomas Inc. Appellant·Her Majesty The Queen Respondent

Judges Gonthier, Charles Doherty; Iacobucci, Frank; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; Arbour, Louise; LeBel, Louis

Delivered by Gonthier J.

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Gonthier J.

Gonthier J. – Since we are essentially in agreement with the reasons of Marceau J.A. and, in particular, his analysis of the relations between the parties, we would all dismiss the appeal with costs.