Wojcik v. Canada (Attorney General)
Court headnote
Wojcik v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-09-12 Neutral citation 2002 FCA 328 File numbers A-476-01 Decision Content Date: 20020912 Docket: A-476-01 Neutral citation: 2002 FCA 328 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SYLVIA WOJCIK and ANDY WOJCIK Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on Thursday, September 12, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002. REASONS FOR JUDGMENT OF THE COURT BY: THE COURT Date: 20020912 Docket: A-476-01 Neutral citation: 2002 FCA 328 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SYLVIA WOJCIK and ANDY WOJCIK Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT BY THE COURT (Delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002) [1] Since O'Connor, T.C.J. rendered his judgment against the applicants on July 10, 2001, the Supreme Court of Canada has issued its decision in the case of Stewart v. The Queen, 2002 SCC 46. [2] We would allow the application for judicial review in part and refer the matter back to the Tax Court of Canada for a new trial before a different Tax Court judge, having regard to Stewart, supra. With respect to the scientific research and experimental development expenditures and related investment tax credits issue, we have not been persuaded that O'Connor T.C.J. erred in dismissing that portion …
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Wojcik v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-09-12 Neutral citation 2002 FCA 328 File numbers A-476-01 Decision Content Date: 20020912 Docket: A-476-01 Neutral citation: 2002 FCA 328 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SYLVIA WOJCIK and ANDY WOJCIK Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on Thursday, September 12, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002. REASONS FOR JUDGMENT OF THE COURT BY: THE COURT Date: 20020912 Docket: A-476-01 Neutral citation: 2002 FCA 328 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: SYLVIA WOJCIK and ANDY WOJCIK Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT BY THE COURT (Delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002) [1] Since O'Connor, T.C.J. rendered his judgment against the applicants on July 10, 2001, the Supreme Court of Canada has issued its decision in the case of Stewart v. The Queen, 2002 SCC 46. [2] We would allow the application for judicial review in part and refer the matter back to the Tax Court of Canada for a new trial before a different Tax Court judge, having regard to Stewart, supra. With respect to the scientific research and experimental development expenditures and related investment tax credits issue, we have not been persuaded that O'Connor T.C.J. erred in dismissing that portion of the applicant's appeal. That portion of this application for judicial review is dismissed. [3] The application for judicial review will be allowed in part but without costs. "A. M. Linden" J.A. "Marshall Rothstein" J.A. "B. Malone" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-476-01 STYLE OF CAUSE: ANDY WOJCIK AND SYLVIA WOJCIK Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent DATE OF HEARING: THURSDAY, SEPTEMBER 12, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: THE COURT DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON THURSDAY, SEPTEMBER 12, 2002. DATED: THURSDAY, SEPTEMBER 12, 2002 APPEARANCES BY: Ms. Sylvia Wojcik Mr. Andy Wojcik For the Applicants, on their own behalf Mr. Francisco Calabrese For the Respondent SOLICITORS OF RECORD:Sylvia Wojcik 12 John Street Guelph, Ontario M1H 1T4 Andy Wojcik Tadeusz Wojcik 327-41 Norwich Street East Guelph, Ontario N1H 8E2 For the Applicants, on their own behalf Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20020912 Docket: A-476-01 BETWEEN: ANDY WOJCIK AND SYLVIA WOJCIK Applicant - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT
Source: decisions.fca-caf.gc.ca