Francavilla v. The Queen

Francavilla v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2005-07-18
Neutral citation
2005 TCC 345
File numbers
2002-1140(IT)G
Judges and Taxing Officers
Gerald J. Rip
Subjects
Income Tax Act
Decision Content
Docket: 2002-1140(IT)G
BETWEEN:
ROBERT FRANCAVILLA,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeals heard on March 7, 2005 at Toronto, Ontario
Before: The Honourable Justice Gerald J. Rip
Appearances:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Eric Sherbert
____________________________________________________________________
AMENDED JUDGMENT
Whereas the Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment;
The Judgment is amended as follows:
The appeals from the assessments made under the Income Tax Act for the 1997 and 1998 taxation years are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.
This Judgment is issued in substitution for the Judgment dated May 16, 2005.
Signed at Ottawa, Canada this 18th day of July 2005.
"Gerald J. Rip"
Rip J.
Citation: 2005TCC345
Date: 20050718
Docket: 2002-1140(IT)G
BETWEEN:
ROBERT FRANCAVILLA,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
AMENDED REASONS FOR JUDGMENT
Whereas the Reasons for Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment to paragraph [4] as follows:
[4] The appeals for 1997 and 1998 are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.
Signed at Ottawa, Canada this 18th day of July 2005.
"Gerald J. Rip"
Rip J.
CITATION: 2005TCC345
COURT FILE NO.: 2002-1140(IT)G
STYLE OF CAUSE: Robert Francavilla v. Her Majesty the Queen
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: March 7, 2005
AMENDED
REASONS FOR JUDGEMENT BY: The Honourable Justice Gerald J. Rip
DATE OF AMENDED
JUDGMENT: July 18, 2005
APPEARANCES:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Eric Sherbert
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario