Canada v. Gerbro Holdings Company (October 25, 2018 – 2018 FCA 197, Webb (Author), Near, Gleason JJ. A.).
Précis: In 2016 Associate Chief Justice Lamarre of the Tax Court of Canada (2016 TCC 173) allowed the taxpayer’s appeal from reassessments including in its income for 2005 and 2006, pursuant to section 94.1 of the Act, income from offshore funds in which it had invested. The Crown appealed to the Federal Court of Appeal which dismissed its appeal from the Bench with costs.
Decision: The Federal Court of Appeal does not appear to have regarded this appeal as a close thing and dismissed it from the Bench:
 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.
 We are not convinced that the Associate Chief Justice made any reviewable error in her thorough and detailed Reasons.
 As a result, the appeal is dismissed with costs.