White v. Canada

White v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2011-02-16
Neutral citation
2011 FCA 60
File numbers
A-464-09
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110216
Docket: A-464-09
Citation: 2011 FCA 60
CORAM: SEXTON J.A.
LAYDEN-STEVENSON J.A.
STRATAS J.A.
BETWEEN:
DAVID WHITE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on February 16, 2011.
Judgment delivered from the Bench at Toronto, Ontario, on February 16, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: LAYDEN-STEVENSON J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110216
Docket: A-464-09
Citation: 2011 FCA 60
CORAM: SEXTON J.A.
LAYDEN-STEVENSON J.A.
STRATAS J.A.
BETWEEN:
DAVID WHITE
Appellant
And
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on February 16, 2011)
LAYDEN-STEVENSON J.A.
[1] This is an appeal from an order of Paris J. of the Tax Court of Canada (the judge) dismissing the appellant’s motion. On his motion, the appellant sought an order allowing his appeals and setting aside the income tax and goods and services tax assessments levied against him as the director of two corporations. The corporations failed to remit income tax source deductions and GST between 1992 and 2002. They went out of business in 2002.
[2] The judge denied the motion for a number of reasons. After a comprehensive analysis, he determined that the issues raised by the appellant were best left to be determined at trial.
[3] The appellant has not identified any error of law or principle on the part of the judge. Essentially, the appellant seeks a rehearing of his motion. That is not the function of an appellate court. Absent palpable and overriding error on the judge’s part, or an indication that he reached his decision on the basis of irrelevant factors or that he failed to have regard to relevant factors, this Court cannot intervene in the judge’s discretionary order. Neither has been demonstrated here.
[4] Consequently, the appeal will be dismissed with costs to the respondent.
"Carolyn Layden-Stevenson"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-464-09
(APPEAL FROM AN ORDER OF THE HONOURABLE MR. JUSTICE PARIS DATED NOVEMBER 9, 2009, IN TAX COURT FILE NOS. 2007-1561(IT)G & 2007-1665(GST)G)
STYLE OF CAUSE: DAVID WHITE
v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: FEBRUARY 16, 2011
REASONS FOR JUDGMENT
OF THE COURT BY: (SEXTON, LAYDEN-STEVENSON & STRATAS JJ.A.)
DELIVERED FROM THE BENCH BY: LAYDEN-STEVENSON J.A.
APPEARANCES:
David White
FOR THE APPELLANT
(Self-represented)
Shatru Ghan
Sandra K.S. Tsui
FOR THE RESPONDENT
SOLICITORS OF RECORD:
N/A
FOR THE APPELLANT
(Self-represented)
Myles J. Kirvan
Deputy Attorney General of Canada
FOR THE RESPONDENT