Date: 20140121 Docket: A-116-13 Citation: 2014 FCA 10 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A. BETWEEN: SOFT-MOC INC. Appellant and THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on January 21, 2014. Judgment delivered from the Bench at Toronto, Ontario, on January 21, 2014. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20140121 Docket: A-116-13 Citation: 2014 FCA 10 CORAM: SHARLOW J.A. WEBB J.A. NEAR J.A.

BETWEEN: SOFT-MOC INC. Appellant and THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 21, 2014).

SHARLOW J.A. [ 1 ] This is an appeal of the decision of Justice Russell ( 2013 FC 291 ) dismissing the application of Soft-Moc Inc. for judicial review of a requirement for foreign-based information. [ 2 ] We have not been persuaded that Justice Russell’s decision discloses any error of law or any other error warranting the intervention of this Court. [ 3 ] The appeal will be dismissed with costs. "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-116-13 (APPEAL FROM A DECISION OF THE HONOURABLE MR. JUSTICE RUSSELL OF THE FEDERAL COURT, DATED MARCH 20, 2013, DOCKET NO.

T-502-12) STYLE OF CAUSE: SOFT-MOC INC. v. THE MINISTER OF NATIONAL REVENUE AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA

PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: January 21, 2014 REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. WEBB J.A. NEAR J.A. DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES : David W. Chodikoff Patrick Deziel FOR THE APPELLANT Samantha Hurst FOR THE RESPONDENT SOLICITORS OF RECORD : Miller Thomson LLP Toronto, Ontario FOR THE APPELLANT William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT