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     Date: 20000321

     Docket: T-1662-94

MONTRÉAL, QUEBEC, MARCH 21, 2000

BEFORE:      RICHARD MORNEAU, PROTHONOTARY

Between:


L'ÉPINGLERIE LTÉE

and

ARECO INC.

and

PAUL MATTE

and

STÉPHANE MATTE,

     Plaintiffs,

     AND

     THE MINISTER OF NATIONAL REVENUE,

     Defendant.


     REASONS FOR ORDER AND ORDER


RICHARD MORNEAU, PROTHONOTARY:


[1]      This application by the co-plaintiffs is dismissed without costs since I am not persuaded that the defendant's affidavit of documents -- which includes eight volumes of documents -- omits relevant documents pertaining to the merits of the co-plaintiffs' action.


[2]      Following the filing of this affidavit of documents the plaintiff was able to examine the defendant's deponent for a day and a half. It appears to the Court from the evidence filed that this examination is complete and there is no basis for ordering that it continue.

[3]      In the process, the defendant undertook to perform nearly twenty-five undertakings. The latter must be performed by March 31, 2000. As discussed at the hearing of the motion at bar, the defendant will have to ensure that these undertakings include an audit of all calculations leading to the assessments at issue.

[4]      On the schedule to be observed in the case at bar for future stages awaiting completion, the following order must be made: the date of February 25 appearing in item (e) of this Court's order dated August 27, 1999 is postponed to May 1, 2000 and the date of March 27 appearing in item (f) of the same order is postponed to June 1, 2000.


Richard Morneau

Prothonotary

Certified true translation




Martine Brunet, LL. B.




     Federal Court of Canada

     Trial Division

     Date: 20000321

     Docket: T-1662-94

Between:

L'ÉPINGLERIE LTÉE and

ARECO INC. and

PAUL MATTE and

STÉPHANE MATTE,

     Plaintiffs,

AND

THE MINISTER OF NATIONAL REVENUE,

     Defendant.







     REASONS FOR ORDER AND ORDER






     FEDERAL COURT OF CANADA

     NAMES OF COUNSEL AND SOLICITORS OF RECORD


COURT FILE No.:          T-1662-94
STYLE OF CAUSE:      L'ÉPINGLERIE LTÉE and

             ARECO INC. and

             PAUL MATTE and

             STÉPHANE MATTE,

     Plaintiffs,

             AND

             THE MINISTER OF NATIONAL REVENUE,

     Defendant.



PLACE OF HEARING:      Montréal, Quebec
DATE OF HEARING:      March 20, 2000

REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY

DATE OF REASONS FOR ORDER:      March 21, 2000

APPEARANCES:

Paul Matte          for the plaintiffs L'Épinglerie Ltée,

             Areco Inc. and Paul Matte

Jacques Savary      for the defendant

SOLICITORS OF RECORD:

Leclerc, Alie & Associés      for the plaintiff Stéphane Matte

Noé Leclerc

Brossard, Quebec

Morris Rosenberg      for the defendant

Deputy Attorney General of Canada

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