Amerey v. Canada

Amerey v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2005-12-12
Neutral citation
2005 FCA 428
File numbers
A-30-05
Decision Content
Date: 20051212
Docket: A-30-05
Citation: 2005 FCA 428
CORAM: ROTHSTEIN J.A.
NOËL J.A.
MALONE J.A.
BETWEEN:
AWID, AHMED, MAHMOUD AND MOHAMMED AMEREY
Appellants
and
HER MAJESTY THE QUEEN
Respondent
Heard at Edmonton, Alberta, on December 12, 2005.
Judgment delivered at Edmonton, Alberta, on December 12, 2005.
REASONS FOR JUDGMENT BY: NOËL J.A. ROTHSTEIN J.A.
MALONE J.A.
Date: 20051212
Docket: A-30-05
Citation: 2005 FCA 428
CORAM: ROTHSTEIN J.A.
NOËL J.A.
MALONE J.A.
BETWEEN:
AWID, AHMED, MAHMOUD AND MOHAMMED AMEREY
Appellants
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Judgment Rendered from the Bench at Edmonton, Alberta, on December 12, 2005)
[1] This appeal is from a Judgment rendered by Judge McArthur of the Tax Court of Canada pursuant to the informal procedure. The Tax Court Judge was confronted with convoluted evidence involving numerous contradictions tendered by both the Appellants and the Respondent.
[2] In the end the Tax Court Judge opted to split the figures advanced by the parties down the middle as he could find no better way to resolve the dispute. After hearing extensive arguments by both parties on appeal, we understand the difficult situation in which the Tax Court Judge found himself, and have not been persuaded that his judgment should be interfered with.
[3] With respect to the interlocutory decision of the Tax Court Judge holding that the Appellants as partners were properly assessed rather than their corporation, we were presented with no authority which would allow us to detract from the conclusion reached by the Tax Court Judge.
[4] The appeal will be dismissed with costs of $1,500, inclusive of fees and disbursements, to the Respondent.
"Marc Noël" _______________________
Judge
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-30-05
(APPEAL FROM A JUDGMENT OF JUDGE McARTHUR, TAX COURT OF CANADA)
STYLE OF CAUSE: Awid, Ahmed, Mahmoud and
Mohammed Amerey v.
Her Majesty the Queen
PLACE OF HEARING: Edmonton, Alberta
DATE OF HEARING: December 12, 2005
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, NOËL, MALONE, JJA.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
Norm Assiff
for the Appellants
Marta Burns
for the Respondent
SOLICITORS OF RECORD:
Chadi & Company
1901, 10060 Jasper Avenue
EDMONTON, Alberta T5J 3R8
for the Appellants
John H. Sims, Q.C.
Deputy Attorney General of Canada
OTTAWA, Ontario K1A 0H8
for the Respondent