Pal v. Canada
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Pal v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-05-05 Neutral citation 2003 FCA 207 File numbers A-212-02 Decision Content Date: 20030506 Docket: A-212-02 Citation: 2003 FCA 207 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SATYA PAL Applicant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 5, 2003. Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2003. REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. Date: 20030506 Docket: A-212-02 Citation: 2003 FCA 207 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SATYA PAL Applicant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2003. LINDEN J.A. [1] In this application for judicial review in respect of assessments made under the Income Tax Act for the 1994, 1995, and 1996 taxation years it is apparent that the learned Tax Court judge refused to consider exhibit A-6, an affidavit that had been properly entered into the record before him in an earlier phase of the trial ten months before its conclusion on March 14 and 15, 2002. [2] The Tax Court Judge and all counsel and parties appear to have forgotten that exhibit A-6, an affidavit by a Mr. Sehmi outlining the amount of annual rent that he had paid in those years for the taxi licence to the Applicant. [3] We are all satisfied that this constituted an error resulting in procedural unfairness amounting to a d…
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Pal v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-05-05 Neutral citation 2003 FCA 207 File numbers A-212-02 Decision Content Date: 20030506 Docket: A-212-02 Citation: 2003 FCA 207 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SATYA PAL Applicant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 5, 2003. Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2003. REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. Date: 20030506 Docket: A-212-02 Citation: 2003 FCA 207 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SATYA PAL Applicant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2003. LINDEN J.A. [1] In this application for judicial review in respect of assessments made under the Income Tax Act for the 1994, 1995, and 1996 taxation years it is apparent that the learned Tax Court judge refused to consider exhibit A-6, an affidavit that had been properly entered into the record before him in an earlier phase of the trial ten months before its conclusion on March 14 and 15, 2002. [2] The Tax Court Judge and all counsel and parties appear to have forgotten that exhibit A-6, an affidavit by a Mr. Sehmi outlining the amount of annual rent that he had paid in those years for the taxi licence to the Applicant. [3] We are all satisfied that this constituted an error resulting in procedural unfairness amounting to a denial of natural justice. [4] This application for judicial review will be allowed and the matter remitted to the Tax Court Judge for redetermination, taking into account exhibit A-6, which was ignored even though it had been properly introduced. [5] Costs to the Applicant of $7,000 inclusive of disbursements and G.S.T. for both this case and case A-213-02. "A. M. Linden" J.A. FEDERAL COURT OF APPEAL Names of Counsel and Solicitors of Record DOCKET: A-212-02 STYLE OF CAUSE: SATYA PAL Applicant - and - HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: MONDAY, MAY 5th, 2003 REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A DATED: TUESDAY MAY 6TH, 2003 DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MAY 5, 2003. APPEARANCES BY: James McReynolds For the Applicant Elizabeth Chasson Brent Cuddy For the Respondent SOLICITORS OF RECORD: Solmon Rothbart Goodman LLP Barristers and Solicitors Toronto, Ontario For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent
Source: decisions.fca-caf.gc.ca