Ross v. Canada
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Ross v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-03 Neutral citation 2002 FCA 359 File numbers A-238-02 Decision Content Date: 20021003 Docket: A-238-02 Neutral citation: 2002 FCA 359 CORAM: DÉCARY J.A LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: GLENN ALEXANDER ROSS Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia on October 3, 2002. Judgment rendered from the Bench at Vancouver, British Columbia, on October 3, 2002. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20021003 Docket: A-238-02 Neutral citation: 2002 FCA 359 CORAM: DÉCARY J.A LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: GLENN ALEXANDER ROSS Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on October 3, 2002) DÉCARY J.A. [1] Despite Mr. Ross' efforts to persuade us that the limitation period applicable to the Canada Customs and Revenue Agency's right to commence collection proceedings is running from the moment income is earned rather than from the moment the tax is assessed, we see no merit in his submissions and we are in substantial agreement with the reasons for judgment of Madam Justice Dawson (2002 D.T.C. 6884; [2002] 2 C.T.C. 222). [2] We express no opinion, however, as to whether the applicable period for bringing action on judgments under the Limitation Act of British Columbia includes execution proceedings and is ten years under subsection 3(3) of that Act r…
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Ross v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-03 Neutral citation 2002 FCA 359 File numbers A-238-02 Decision Content Date: 20021003 Docket: A-238-02 Neutral citation: 2002 FCA 359 CORAM: DÉCARY J.A LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: GLENN ALEXANDER ROSS Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia on October 3, 2002. Judgment rendered from the Bench at Vancouver, British Columbia, on October 3, 2002. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20021003 Docket: A-238-02 Neutral citation: 2002 FCA 359 CORAM: DÉCARY J.A LINDEN J.A. LÉTOURNEAU J.A. BETWEEN: GLENN ALEXANDER ROSS Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on October 3, 2002) DÉCARY J.A. [1] Despite Mr. Ross' efforts to persuade us that the limitation period applicable to the Canada Customs and Revenue Agency's right to commence collection proceedings is running from the moment income is earned rather than from the moment the tax is assessed, we see no merit in his submissions and we are in substantial agreement with the reasons for judgment of Madam Justice Dawson (2002 D.T.C. 6884; [2002] 2 C.T.C. 222). [2] We express no opinion, however, as to whether the applicable period for bringing action on judgments under the Limitation Act of British Columbia includes execution proceedings and is ten years under subsection 3(3) of that Act rather than six years, as found by the learned Judge on the basis of subsection 3(5). [3] The appeal will be dismissed with costs. "Robert Décary" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-238-02 STYLE OF CAUSE: Glenn Alexander Ross v. Her Majesty The Queen PLACE OF HEARING: Vancouver DATE OF HEARING: October 3, 2002 REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY, J.A. CORAM: DÉCARY J.A. LINDEN J.A. LÉTOURNEAU J.A. DATED: October 3, 2002 APPEARANCES: Mr. Glenn Alexander Ross FOR THE APPELLANT Mr. David Jacyk FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Glenn Alexander Ross FOR THE APPELLANT (appearing on his own behalf) FOR THE RESPONDENT Mr. Morris Rosenberg Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca