Herring v. Canada
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Herring v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-11-26 Neutral citation 2003 FCA 452 File numbers A-558-02 Decision Content Date: 20031126 Docket: A-558-02 Citation: 2003 FCA 452 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: JOHN DAVID HERRING Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 26, 2003. Judgment delivered from the Bench at Toronto, Ontario, on November 26, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20031126 Docket: A-558-02 Citation: 2003 FCA 452 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: JOHN DAVID HERRING Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 26, 2003) SHARLOW J.A. [1] This is an appeal of a judgment of the Tax Court dated October 10, 2002, dismissing an appeal of a reassessment for 1996. The decision is reported as Herring v. Canada, 2002 D.T.C. 2153 (T.C.C.). The basis of the reassessment was that Mr. Herring was not entitled to a deduction he had claimed for a business loss. [2] The Tax Court Judge concluded that a loss had been sustained, but by a certain corporation and not by Mr. Herring. There was some evidence upon which the Tax Court Judge could reach that conclusion. We are all of the view that the record discloses no palpable and overriding error in the findings of fact, and no error of law, that would warrant the intervention of this Court…
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Herring v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-11-26 Neutral citation 2003 FCA 452 File numbers A-558-02 Decision Content Date: 20031126 Docket: A-558-02 Citation: 2003 FCA 452 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: JOHN DAVID HERRING Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 26, 2003. Judgment delivered from the Bench at Toronto, Ontario, on November 26, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20031126 Docket: A-558-02 Citation: 2003 FCA 452 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: JOHN DAVID HERRING Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 26, 2003) SHARLOW J.A. [1] This is an appeal of a judgment of the Tax Court dated October 10, 2002, dismissing an appeal of a reassessment for 1996. The decision is reported as Herring v. Canada, 2002 D.T.C. 2153 (T.C.C.). The basis of the reassessment was that Mr. Herring was not entitled to a deduction he had claimed for a business loss. [2] The Tax Court Judge concluded that a loss had been sustained, but by a certain corporation and not by Mr. Herring. There was some evidence upon which the Tax Court Judge could reach that conclusion. We are all of the view that the record discloses no palpable and overriding error in the findings of fact, and no error of law, that would warrant the intervention of this Court. For that reason, this appeal will be dismissed with costs. "Karen R. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET : A-558-02 STYLE OF CAUSE : JOHN DAVID HERRING Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING : TORONTO, ONTARIO DATE OF HEARING : NOVEMBER 26, 2003 REASONS FOR JUDGMENT OF THE COURT : (STONE, ROTHSTEIN, SHARLOW JJ.A.) DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES : Mr. John David Buote FOR THE APPELLANT Ms. Eleanor H. Thorn Ms. Meaghan Castle FOR THE RESPONDENT SOLICITORS OF RECORD : John David Buote Barrister & Solicitor Brampton, Ontario FOR THE APPELLANT Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca