Weber v. The Queen

Weber v. The Queen
Court (s) Database
Federal Court of Appeal Decisions
Date
2001-10-11
Neutral citation
2001 FCA 300
File numbers
A-244-00
Decision Content
Date: 20011011
Docket: A-244-00
Neutral citation: 2001 FCA 300
CORAM: ROTHSTEIN, J.A.
SEXTON, J.A.
EVANS, J.A.
IN THE MATTER OF the Income Tax Act, and
IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against:
James Lorne Weber
707, 1100 - 8th Avenue S.W.
Calgary, Alberta
T2P 3T9
AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5
AND IN THE MATTER OF a seizure made on August 6, 1999.
BETWEEN:
JAMES LORNE WEBER
Appellant
- and -
HER MAJESTY THE QUEEN IN RIGHT OF CANADA
AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Calgary, Alberta on Thursday, October 11, 2001.
Judgment delivered from the Bench at Calgary, Alberta
on Thursday, October 11,2001.
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, J.A.
Date: 20011011
Docket: A-244-00
Neutral citation: 2001 FCA 300
CORAM: ROTHSTEIN, J.A.
SEXTON, J.A.
EVANS, J.A.
IN THE MATTER OF the Income Tax Act, and
IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against:
James Lorne Weber
707, 1100 - 8th Avenue S.W.
Calgary, Alberta
T2P 3T9
AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5
AND IN THE MATTER OF a seizure made on August 6, 1999.
BETWEEN:
JAMES LORNE WEBER
Appellant
- and -
HER MAJESTY THE QUEEN IN RIGHT OF CANADA
AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Calgary, Alberta
on Thursday, October 11, 2001.)
ROTHSTEIN, J.A.
[1] We are of the opinion that there is no merit to the Appellant's motions and they will be dismissed with costs.
[2] The Appellant has not demonstrated any error in the judgment under appeal. The appeal will be dismissed with costs.
"Marshall E. Rothstein"
J.A.
FEDERAL COURT OF CANADA
FEDERAL COURT OF APPEAL
Date: 20011011
Docket: A-244-00
CORAM: ROTHSTEIN, J.A.
SEXTON, J.A.
EVANS, J.A.
IN THE MATTER OF the Income Tax Act, and
IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against:
James Lorne Weber
707, 1100 - 8th Avenue S.W.
Calgary, Alberta
T2P 3T9
AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5
AND IN THE MATTER OF a seizure made on August 6, 1999.
BETWEEN:
JAMES LORNE WEBER
Appellant
- and -
HER MAJESTY THE QUEEN IN RIGHT OF
CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-244-00
STYLE OF CAUSE: James Lorne Weber v. Her Majesty the Queen
in Right of Canada as Represented by the Minister of National Revenue
PLACE OF HEARING: CALGARY, Alberta
DATE OF HEARING: October 11, 2001
REASONS FOR JUDGMENT OF THE COURT BY ROTHSTEIN, J.A.
DATED: October 11, 2001
APPEARANCES:
Mr. James Lorne Weber FOR THE APPELLANT
Ms. Margaret Irving FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. James Lorne Weber
Calgary, Alberta FOR THE APPELLANT
Mr. Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT