Elash v. Canada
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Elash v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-09-27 Neutral citation 2005 FCA 314 File numbers A-449-03 Decision Content Date: 20050927 Docket: A-449-03 Citation: 2005 FCA 314 CORAM: NADON J.A. SEXTON J.A. MALONE J.A. BETWEEN: JOHANNA ELASH Appellant and HER MAJESTY THE QUEEN Respondent Heard at Saskatoon, Saskatchewan, on September 27, 2005. Judgment delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005. REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A. Date: 20050927 Docket: A-449-03 Citation: 2005 FCA 314 CORAM: NADON J.A. SEXTON J.A. MALONE J.A. BETWEEN: JOHANNA ELASH Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005) SEXTON J.A. [1] The Tax Court Judge concluded that the new Lexus automobile had been transferred to the Appellant without consideration by the appellant's common law husband at a time when the latter had an outstanding tax liability under the Income Tax Act. The Tax Court Judge further concluded that the transfer of the Lexus was a gift and did not represent payment of support for the children of the appellant and her common law husband. [2] We are of the view that there was evidence upon which those conclusions could be founded by the Tax Court Judge. We cannot find any palpable or overriding error in the factual findings or any incorrect finding of law in the reasons of the Tax Court Judge. [3] The…
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Elash v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-09-27 Neutral citation 2005 FCA 314 File numbers A-449-03 Decision Content Date: 20050927 Docket: A-449-03 Citation: 2005 FCA 314 CORAM: NADON J.A. SEXTON J.A. MALONE J.A. BETWEEN: JOHANNA ELASH Appellant and HER MAJESTY THE QUEEN Respondent Heard at Saskatoon, Saskatchewan, on September 27, 2005. Judgment delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005. REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A. Date: 20050927 Docket: A-449-03 Citation: 2005 FCA 314 CORAM: NADON J.A. SEXTON J.A. MALONE J.A. BETWEEN: JOHANNA ELASH Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005) SEXTON J.A. [1] The Tax Court Judge concluded that the new Lexus automobile had been transferred to the Appellant without consideration by the appellant's common law husband at a time when the latter had an outstanding tax liability under the Income Tax Act. The Tax Court Judge further concluded that the transfer of the Lexus was a gift and did not represent payment of support for the children of the appellant and her common law husband. [2] We are of the view that there was evidence upon which those conclusions could be founded by the Tax Court Judge. We cannot find any palpable or overriding error in the factual findings or any incorrect finding of law in the reasons of the Tax Court Judge. [3] The appeal should therefore be dismissed with costs. "J. Edgar Sexton" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-449-03 STYLE OF CAUSE: JOHANNA ELASH v. HER MAJESTY THE QUEEN PLACE OF HEARING: SASKATOON, SASKATCHEWAN DATE OF HEARING: SEPTEMBER 27, 2005 REASONS FOR JUDGMENT OF THE COURT: NADON J.A. SEXTON J.A. MALONE J.A. DELIVERED FROM THE BENCH BY: SEXTON, J.A. APPEARANCES: Ms. Catherine A. Sloan FOR THE APPELLANT Mr. Robert Gosman FOR THE RESPONDENT SOLICITORS OF RECORD: McKercher McKercher Whitmore LLP FOR THE APPELLANT Saskatoon, SK John H. Sims, Q.C. FOR THE RESPONDENT Deputy Attorney General of Canada Winnipeg, MB
Source: decisions.fca-caf.gc.ca