Canada v. MacIver
Source text
Canada v. MacIver Court (s) Database Federal Court of Appeal Decisions Date 2006-02-13 Neutral citation 2006 FCA 73 File numbers A-186-05 Decision Content Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM: DESJARDINS J.A. EVANS J.A. PELLETIER J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and DONALD NEIL MACIVER Respondent Heard at Winnipeg, Manitoba, on February 13, 2006. Judgment delivered from the Bench at Winnipeg, Manitoba, on February 13, 2006. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM: DESJARDINS J.A. EVANS J.A. PELLETIER J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and DONALD NEIL MACIVER Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on February 13, 2006) DESJARDINS J.A. [1] In the exercise of his discretion, the Motion Judge of the Tax Court of Canada denied, at the interlocutory stage, the appellant's motion for an order that the respondent is estopped from appealing reassessments for the 1992 and 1994 taxation years insofar as the reassessments include, in the respondent's income, the amounts of $400,000 and $3,000,000 respectively received from the Community Association of South Indian Lake. (See Donald Neil MacIver v. Her Majesty the Queen [2005] T.C.J. No. 178, Hershfield T.C.J.) [2] The Motion Judge was of the view that the matter was better left to be decided by the Trial Judge. [3] We have not been persuaded that the Motion Judge erred in a way …
Full judgment (source text)
Mirrored from decisions.fca-caf.gc.ca — the linked original is authoritative.
Canada v. MacIver Court (s) Database Federal Court of Appeal Decisions Date 2006-02-13 Neutral citation 2006 FCA 73 File numbers A-186-05 Decision Content Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM: DESJARDINS J.A. EVANS J.A. PELLETIER J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and DONALD NEIL MACIVER Respondent Heard at Winnipeg, Manitoba, on February 13, 2006. Judgment delivered from the Bench at Winnipeg, Manitoba, on February 13, 2006. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM: DESJARDINS J.A. EVANS J.A. PELLETIER J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and DONALD NEIL MACIVER Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on February 13, 2006) DESJARDINS J.A. [1] In the exercise of his discretion, the Motion Judge of the Tax Court of Canada denied, at the interlocutory stage, the appellant's motion for an order that the respondent is estopped from appealing reassessments for the 1992 and 1994 taxation years insofar as the reassessments include, in the respondent's income, the amounts of $400,000 and $3,000,000 respectively received from the Community Association of South Indian Lake. (See Donald Neil MacIver v. Her Majesty the Queen [2005] T.C.J. No. 178, Hershfield T.C.J.) [2] The Motion Judge was of the view that the matter was better left to be decided by the Trial Judge. [3] We have not been persuaded that the Motion Judge erred in a way that would warrant our intervention. [4] This appeal will be dismissed with costs. "Alice Desjardins" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-186-05 (APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA DATED APRIL 13, 2005, DOCKET NO. (2003-3065)(IT)G STYLE OF CAUSE: Her Majesty the Queen v. Donald Neil MacIver PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING: February 13, 2006 REASONS FOR JUDGMENT OF THE COURT BY: Desjardins J.A., Evans J.A., Pelletier J.A. DELIVERED FROM THE BENCH BY: DESJARDINS J.A. APPEARANCES: Mr. Perry Derksen Department of Justice Toronto, Ontario FOR THE APPELLANT Mr. Donald MacIver Winnipeg, Manitoba ON HIS OWN BEHALF SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE APPELLANT/ APPLICANT Mr. Donald MacIver Winnipeg, Manitoba ON HIS OWN BEHALF
Source: decisions.fca-caf.gc.ca
Administration des aéroports régionaux d’Edmonton c. Thibodeau
2024 CAF 196