Date: 20150914 Docket: A-450-14 Citation: 2015 FCA 193 CORAM: NADON J.A. PELLETIER J.A. GAUTHIER J.A. BETWEEN: PÉPINIÈRE A. MASSÉ INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on September 14, 2015. Judgment delivered from the Bench at Montréal, Quebec, on September 14, 2015. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20150914 Docket: A-450-14 Citation: 2015 FCA 193 CORAM: NADON J.A. PELLETIER J.A. GAUTHIER J.A. BETWEEN: PÉPINIÈRE A. MASSÉ INC.

Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on September 14, 2015) NADON J.A. [ 1 ] Despite Mr. Côté’s very able argument and despite our sympathy for the appellant given how difficult it is to manage the hiring of seasonal staff, we are not satisfied that our intervention is warranted. [ 2 ] Specifically, it is our opinion that the evidence on the record does not support any of the appellant’s arguments. [ 3 ] Consequently, the appeal will be dismissed with costs. “M. Nadon” J.A. Certified true translation

François Brunet, Revisor FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-450-14 (Appeal from the order by the Honourable Justice Brent Paris of the Tax Court of Canada dated September 12, 2014, in docket No. 2011-3900(GST)G.) STYLE OF CAUSE: PÉPINIÈRE A. MASSÉ INC. v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 14, 2015 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. PELLETIER J.A. GAUTHIER J.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES : Louis-Frédérick Côté For the appellant Josée Fournier For the respondent SOLICITORS OF RECORD : Spiegel, Sohmer, Inc.

Montréal, Quebec For the appellant Larivière, Meunier Montréal, Quebec For the respondent