Date: 20181025 Docket: A-354-16 Citation: 2018 FCA 197 CORAM: WEBB J.A. NEAR J.A. GLEASON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and GERBRO HOLDINGS COMPANY Respondent Heard at Ottawa, Ontario, on October 25, 2018. Judgment delivered from the Bench at Ottawa, Ontario, on October 25, 2018. REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. Date: 20181025 Docket: A-354-16 Citation: 2018 FCA 197 CORAM: WEBB J.A. NEAR J.A. GLEASON J.A.

BETWEEN: HER MAJESTY THE QUEEN Appellant and GERBRO HOLDINGS COMPANY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on October 25, 2018). WEBB J.A. [ 1 ] This is an appeal from the Judgment of Associate Chief Justice Lamarre of the Tax Court of Canada ( 2016 TCC 173 ) that allowed Gerbro Holdings Company’s appeal from the reassessment issued for its 2005 and 2006 taxation years. [ 2 ] We are not convinced that the Associate Chief Justice made any reviewable error in her thorough and detailed Reasons. [ 3 ] As a result, the appeal is dismissed with costs. "Wyman W.

Webb" J.A. FEDERAL COURT OF APPEAL

FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD APPEAL FROM A JUDGMENT OR ORDER OF THE TAX COUR OF CANADA DATED JULY 22, 2016, CITATION NO. 2016 TCC 173 , DOCKET NOS. 2012-739(IT)G AND 2012-4194(IT)G DOCKET: A-354-16 STYLE OF CAUSE: HER MAJESTY THE QUEEN v. GERBRO HOLDINGS COMPANY PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 25, 2018 REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A. NEAR J.A. GLEASON J.A. DELIVERED FROM THE BENCH BY: WEBB J.A. APPEARANCES : Caroline Ahn Alexandra Humphrey Jenna Clark For The Appellant Stéphane Eljarrat John J.

Lennard Élisabeth Robichaud For The Respondent SOLICITORS OF RECORD : Nathalie G. Drouin Deputy Attorney General of Canada For The Appellant Davies Ward Phillips & Vineberg LLP Montréal , Quebec For The Respondent