4092325 INVESTMENTS LTD. Appellant v. HER MAJESTY THE QUEEN, 2019 FCA 225

Date: 20190903 Docket: A-304-18 Citation: 2019 FCA 225 CORAM: NADON J.A. GLEASON J.A. RIVOALEN J.A. BETWEEN: 4092325 INVESTMENTS LTD. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on September 3, 2019. Judgment delivered from the Bench at Montréal, Quebec, on September 3, 2019. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20190903 Docket: A-304-18 Citation: 2019 FCA 225 CORAM: NADON J.A. GLEASON J.A. RIVOALEN J.A. BETWEEN: 4092325 INVESTMENTS LTD.

Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on September 3, 2019). NADON J.A. [ 1 ] Notwithstanding Mr.

Whitman’s forceful arguments to the effect that the Judge misconstrued Rule 146.1 of the Tax Court of Canada Rules (General Procedure) , S.O.R./90-688a ) (the Rules ), we have not been persuaded that the Judge made a palpable and overriding error in preferring to advance the appeals before him to trial, in his capacity of case management judge, by way of Rule 26 of the Rules , rather than by way of Rule 146.1 of the Rules . [ 2 ] Even if we accepted that the Judge erred in regard to Rule 146.1, as Mr. Whitman argues, it still cannot be said that he erred in the exercise of his discretion under Rule 146.1.

In other words, since choosing Rule 26 , rather than Rule 146, was an option open to the Judge under the Rules , the choice he made is not one which, in the light of all the relevant circumstances, justifies intervention on our part. [ 3 ] We also wish to say that, in concluding as we do, we are not to be taken as endorsing the Judge’s understanding of Rule 146.1 and in

particular as to whether the Crown needs to consent to being bound by the result of the lead case(s). [ 4 ] For these reasons, the appeal will be dismissed with costs. "Marc Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-304-18 STYLE OF CAUSE: 4092325 INVESTMENTS LTD. v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 3, 2019 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. GLEASON J.A. RIVOALEN J.A. DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES : Dov Whitman Sammy Cheaib For The Appellant 4092325 INVESTMENTS LTD.

Natalie Goulard Christina Ham Simon Vincent Charles Junior Jean For The Respondent HER MAJESTY THE QUEEN SOLICITORS OF RECORD : Davis Ward Phillips & Vineberg LLP Montréal, Quebec For The Appellant 4092325 INVESTMENTS LTD. Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario For The Respondent HER MAJESTY THE QUEEN