Osman v. Canada (Attorney General)
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Osman v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-04-15 Neutral citation 2002 FCA 134 File numbers A-69-01 Decision Content Date: 20020415 Docket: A-69-01 Neutral Citation: 2002 FCA 134 CORAM: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. BETWEEN: SAMIR OSMAN Applicant - and - ATTORNEY GENERAL OF CANADA Respondent Heard at Edmonton, Alberta, on Monday, April 15th , 2002. Judgment delivered from the Bench at Edmonton, Alberta, on Monday, April 15th , 2002. REASONS FOR JUDGMENT OF THE COURT: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. Date: 20020415 Docket: A-69-01 Neutral Citation: 2002 FCA 134 CORAM: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. BETWEEN: SAMIR OSMAN Applicant - and - ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton, Alberta, on April 15th, 2002). STRAYER, J.A.: [1] This appeal involves the application of subsection 6(1) and(2) of the Income Tax Act to the assessment of the Applicant's income for 1995 and 1996. The assessments in question relate to additions to his income respecting standby charges for the use of an automobile owned by his employer and operating expenses of that automobile paid by that employer. [2] The Applicant regards these calculations as unfair and unreasonable. We are of the view, however, that the Tax Court Judge was correct in upholding the assessments as conforming to the very specific directions of the Act. [3] The application for judic…
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Osman v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-04-15 Neutral citation 2002 FCA 134 File numbers A-69-01 Decision Content Date: 20020415 Docket: A-69-01 Neutral Citation: 2002 FCA 134 CORAM: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. BETWEEN: SAMIR OSMAN Applicant - and - ATTORNEY GENERAL OF CANADA Respondent Heard at Edmonton, Alberta, on Monday, April 15th , 2002. Judgment delivered from the Bench at Edmonton, Alberta, on Monday, April 15th , 2002. REASONS FOR JUDGMENT OF THE COURT: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. Date: 20020415 Docket: A-69-01 Neutral Citation: 2002 FCA 134 CORAM: STRAYER, J.A. ROTHSTEIN, J.A. NADON, J.A. BETWEEN: SAMIR OSMAN Applicant - and - ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton, Alberta, on April 15th, 2002). STRAYER, J.A.: [1] This appeal involves the application of subsection 6(1) and(2) of the Income Tax Act to the assessment of the Applicant's income for 1995 and 1996. The assessments in question relate to additions to his income respecting standby charges for the use of an automobile owned by his employer and operating expenses of that automobile paid by that employer. [2] The Applicant regards these calculations as unfair and unreasonable. We are of the view, however, that the Tax Court Judge was correct in upholding the assessments as conforming to the very specific directions of the Act. [3] The application for judicial review will therefore be dismissed without costs. "B. L. Strayer" J.A. Edmonton, Alberta April 15th, 2002. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-69-01 STYLE OF CAUSE: Samir Osman v. Attorney General of Canada PLACE OF HEARING: Edmonton, Alberta DATE OF HEARING: April 15, 2002 REASONS FOR JUDGMENT: STRAYER, J.A. CONCURRED IN BY: ROTHSTEIN, J.A. NADON, J.A. DATED: April 15, 2002 APPEARANCES: Mr. Samir Osman APPLICANT ON HIS OWN BEHALF Ms. Gwen Mah FOR THE RESPONDENT Department of Justice SOLICITORS OF RECORD: Mr. Samir Osman APPLICANT ON HIS OWN BEHALF Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Ottawa, Ontario
Source: decisions.fca-caf.gc.ca