Bhaduria v. Canada
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Bhaduria v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2001-06-05 Neutral citation 2001 FCA 190 File numbers A-284-98 Decision Content Date: 20010605 Docket: A-284-98 Neutral citation: 2001 FCA 190 CORAM: LINDEN J.A. ISAAC J.A. MALONE J.A. BETWEEN: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, Monday, June 4, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Monday, June 4, 2001 REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20010605 Docket: A-284-98 Neutral citation: 2001 FCA 190 CORAM: LINDEN J.A. ISAAC J.A. MALONE J.A. BETWEEN: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Monday, June 4, 2001) MALONE J.A. We have not been persuaded that the Tax Court Judge committed any reviewable errors that warrant our interfering with his decision. The Tax Court Judge heard the appellant's oral evidence but was not satisfied that his accounting records and the receipts he provided were reasonable evidence of valid expenses in respect of his rental business. As to credibility, he found: The appellant is very quick to answer questions. The appellant's stories changed slightly from in-chief to cross-examination back to in-chief to an extent that it cannot be relied upon in total at face value. The role of this Court is not to retry the case, reassess the weight of evidence or re-determine the cre…
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Bhaduria v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2001-06-05 Neutral citation 2001 FCA 190 File numbers A-284-98 Decision Content Date: 20010605 Docket: A-284-98 Neutral citation: 2001 FCA 190 CORAM: LINDEN J.A. ISAAC J.A. MALONE J.A. BETWEEN: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, Monday, June 4, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Monday, June 4, 2001 REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20010605 Docket: A-284-98 Neutral citation: 2001 FCA 190 CORAM: LINDEN J.A. ISAAC J.A. MALONE J.A. BETWEEN: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Monday, June 4, 2001) MALONE J.A. We have not been persuaded that the Tax Court Judge committed any reviewable errors that warrant our interfering with his decision. The Tax Court Judge heard the appellant's oral evidence but was not satisfied that his accounting records and the receipts he provided were reasonable evidence of valid expenses in respect of his rental business. As to credibility, he found: The appellant is very quick to answer questions. The appellant's stories changed slightly from in-chief to cross-examination back to in-chief to an extent that it cannot be relied upon in total at face value. The role of this Court is not to retry the case, reassess the weight of evidence or re-determine the credibility of witnesses. Rather, our role is to decide whether there is evidence which, if believed by the Tax Court Judge, would support the conclusions he reached regardless of the apparent weight of conflicting evidence. (Hillsdale Shopping Centre v. MNR 81 DTC 5261). In our analysis, in this case, the appellant was simply unable to meet the evidentiary burden of proof which the law placed upon him. We would dismiss the appeal without costs. "B. Malone" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-284-98 STYLE OF CAUSE: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent DATE OF HEARING: MONDAY, JUNE 4, 2001 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MONDAY, JUNE 4, 2001. APPEARANCES BY: Mr. Jag Bhaduria For the Appellant, on his own behalf Mr. Franco Calabrese For the Respondent SOLICITORS OF RECORD: Jag Bhaduria 4 Westmoreland Court Markham, Ontario L3R 8L9 For the Appellant, on his own behalf Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20010604 Docket: A-284-98 BETWEEN: JAG D. BHADURIA Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT
Source: decisions.fca-caf.gc.ca