Chow v. Canada
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Chow v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-06-03 Neutral citation 2003 FCA 250 File numbers A-58-03 Decision Content Date: 20030603 Docket: A-58-03 Citation: 2003 FCA 250 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. BETWEEN: LEO CHOW, LEO'S THE PLACE CABARET LTD. Applicants and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on June 3, 2003. Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2003. REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. CONCURRED IN BY: CONCURRING REASONS BY: CONCURRING REASONS IN RESULT ONLY BY: DISSENTING REASONS BY: Date: 20030603 Docket: A-58-03 Citation: 2003 FCA 250 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. BETWEEN: LEO CHOW, LEO'S THE PLACE CABARET LTD. Applicants and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on June 3, 2003) ROTHSTEIN J.A. [1] In spite of the submissions of applicants' counsel, we have not been persuaded that Beaubier J. erred in law or made any palpable or overriding error of fact that would justify this Court interfering with his decision. The Trial Judge's findings were based on his assessment that the applicant was not credible. This assessment is not one that this Court will reassess. [2] In appropriate cases, penalties may be imposed on the basis of net worth assessments: see Philip v. R., [1996] 2 C.T.C. 2174 at 2188 (TCC). [3] We will dismiss this appeal with…
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Chow v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-06-03 Neutral citation 2003 FCA 250 File numbers A-58-03 Decision Content Date: 20030603 Docket: A-58-03 Citation: 2003 FCA 250 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. BETWEEN: LEO CHOW, LEO'S THE PLACE CABARET LTD. Applicants and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on June 3, 2003. Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2003. REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. CONCURRED IN BY: CONCURRING REASONS BY: CONCURRING REASONS IN RESULT ONLY BY: DISSENTING REASONS BY: Date: 20030603 Docket: A-58-03 Citation: 2003 FCA 250 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. BETWEEN: LEO CHOW, LEO'S THE PLACE CABARET LTD. Applicants and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on June 3, 2003) ROTHSTEIN J.A. [1] In spite of the submissions of applicants' counsel, we have not been persuaded that Beaubier J. erred in law or made any palpable or overriding error of fact that would justify this Court interfering with his decision. The Trial Judge's findings were based on his assessment that the applicant was not credible. This assessment is not one that this Court will reassess. [2] In appropriate cases, penalties may be imposed on the basis of net worth assessments: see Philip v. R., [1996] 2 C.T.C. 2174 at 2188 (TCC). [3] We will dismiss this appeal with costs to the respondent in the sum of $1,000 inclusive of disbursements. (Sgd.) "Marshall E. Rothstein" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-58-03 STYLE OF CAUSE: Leo Chow et al v. Her Majesty The Queen PLACE OF HEARING: Vancouver DATE OF HEARING: June 3, 2003 REASONS FOR JUDGMENT : LINDEN, ROTHSTEIN & SEXTON JJ.A. RENDERED FROM THE BENCH: ROTHSTEIN, J.A. CONCURRED IN BY: DATED: June 3, 2003 APPEARANCES: Ms. Christine Hung FOR THE APPLICANT Mr. Victor Caux FOR THE RESPONDENT SOLICITORS OF RECORD: Ms. Christine Hung FOR THE APPLICANT (Barrister & Solicitor) Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca