Dhir v. Canada
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Dhir v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-10-22 Neutral citation 2003 FCA 392 File numbers A-479-02 Decision Content Date: 20031022 Docket: A-479-02 Citation: 2003 FCA 392 CORAM: DESJARDINS J.A. DÉCARY J.A. SHARLOW J.A. BETWEEN: NARINDER DHIR Applicant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on October 22, 2003. Judgment delivered from the Bench at Vancouver, British Columbia, on October 22, 2003. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20031022 Docket: A-479-02 Citation: 2003 FCA 392 CORAM: DESJARDINS J.A. DÉCARY J.A. SHARLOW J.A. BETWEEN: NARINDER DHIR Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on October 22, 2003) DESJARDINS J.A. [1] The applicant, Mr. Narinder Dhir, seeks judicial review of a Tax Court judgment dated July 15, 2002, dismissing an appeal of an assessment of goods and services tax (GST) pursuant to the Excise Tax Act, R.S.C. 1985, c. E-15: Dhir v. Canada, [2002] T.C.J. No. 464 (QL), [2002] G.S.T.C. 107 (T.C.C.). The appeal was heard under the informal procedure rules of the Tax Court. Mr. Dhir represented himself in the Tax Court, but is represented by counsel in this application. [2] Counsel for Mr. Dhir has abandoned all of the arguments raised in the notice of application for judicial review, except the arguments relating to the imposition of a penalty pursuant to subsecti…
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Dhir v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-10-22 Neutral citation 2003 FCA 392 File numbers A-479-02 Decision Content Date: 20031022 Docket: A-479-02 Citation: 2003 FCA 392 CORAM: DESJARDINS J.A. DÉCARY J.A. SHARLOW J.A. BETWEEN: NARINDER DHIR Applicant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on October 22, 2003. Judgment delivered from the Bench at Vancouver, British Columbia, on October 22, 2003. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20031022 Docket: A-479-02 Citation: 2003 FCA 392 CORAM: DESJARDINS J.A. DÉCARY J.A. SHARLOW J.A. BETWEEN: NARINDER DHIR Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on October 22, 2003) DESJARDINS J.A. [1] The applicant, Mr. Narinder Dhir, seeks judicial review of a Tax Court judgment dated July 15, 2002, dismissing an appeal of an assessment of goods and services tax (GST) pursuant to the Excise Tax Act, R.S.C. 1985, c. E-15: Dhir v. Canada, [2002] T.C.J. No. 464 (QL), [2002] G.S.T.C. 107 (T.C.C.). The appeal was heard under the informal procedure rules of the Tax Court. Mr. Dhir represented himself in the Tax Court, but is represented by counsel in this application. [2] Counsel for Mr. Dhir has abandoned all of the arguments raised in the notice of application for judicial review, except the arguments relating to the imposition of a penalty pursuant to subsection 280(1) of the Excise Tax Act. [3] We have not been persuaded that the Tax Court Judge erred in a way that would warrant an intervention. [4] This application for judicial review will be dismissed with costs. (Sgd.) "Alice Desjardins" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-479-02 STYLE OF CAUSE: Narinder Dhir v. HMQ PLACE OF HEARING: Vancouver, BC DATE OF HEARING: October 22, 2003 REASONS FOR JUDGMENT OF THE COURT: Desjardins, J.A., Décary, J.A., Sharlow, J.A. DELIVERED FROM THE BENCH BY: Desjardins, J.A. APPEARANCES: Mr. Joel Nitikman FOR THE APPLICANT Ms. Linda Bell FOR THE RESPONDENT SOLICITORS OF RECORD: Fraser, Milner, Casgrain Vancouver, BC FOR THE APPLICANT Mr. Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca