Cridge v. Canada

Cridge v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2016-03-15
Neutral citation
2016 FCA 87
File numbers
A-189-15
Decision Content
Date: 20160315
Docket: A-189-15
Citation: 2016 FCA 87
CORAM:
RYER J.A.
NEAR J.A.
BOIVIN J.A.
BETWEEN:
LOVEY CRIDGE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on March 15, 2016.
Judgment delivered from the Bench at Vancouver, British Columbia, on March 15, 2016.
REASONS FOR JUDGMENT OF THE COURT BY:
RYER J.A.
Date: 20160315
Docket: A-189-15
Citation: 2016 FCA 87
CORAM:
RYER J.A.
NEAR J.A.
BOIVIN J.A.
BETWEEN:
LOVEY CRIDGE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia, on March 15, 2016).
RYER J.A.
[1] This is an appeal from a decision of Deputy Judge Rowe of the Tax Court of Canada (the "Judge"), dated March 20, 2015, in Docket 2014-613(IT)I, dismissing an appeal by Ms. Lovey Cridge (the "Taxpayer") from a reassessment, dated December 17, 2012, made by the Minister of National Revenue (the "Minister"), pursuant to the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the "Act"), which disallowed the Taxpayer's claim for a deduction of certain expenses and a bad debt allowance in her 2011 taxation year.
[2] Before the Judge, the Taxpayer challenged the reassessment on the basis that the Act was unconstitutional and therefore invalid. The Judge found that the Act was constitutional and, because the constitutional validity of the Act was the only issue raised by the Taxpayer, the Judge dismissed the appeal.
[3] In this appeal, the Taxpayer makes a number of arguments aimed at overturning the Judge's decision. However, we are all of the view that she has failed to demonstrate any error on the part of the Judge that warrants our intervention. Accordingly, the appeal will be dismissed with all inclusive costs of $500.
"C. Michael Ryer"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
Docket:
A-189-15
(APPEAL FROM A DECISION OF DEPUTY JUDGE ROWE OF THE TAX COURT OF CANADA, DATED MAY 6, 2016, DOCKET NO. (2014-613(IT)8))
STYLE OF CAUSE:
LOVEY CRIDGE v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Vancouver, British Columbia
DATE OF HEARING:
March 15, 2016
REASONS FOR JUDGMENT OF THE COURT BY:
RYER J.A.
NEAR J.A.
BOIVIN J.A.
DELIVERED FROM THE BENCH BY:
RYER J.A.
APPEARANCES:
Lovey Cridge
on her own behalf
Kristian DeJong
For The Respondent
SOLICITORS OF RECORD:
William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
For The Respondent