Canada v. Au
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Canada v. Au Court (s) Database Federal Court of Appeal Decisions Date 2006-01-24 Neutral citation 2006 FCA 28 File numbers A-241-05 Decision Content Date: 20060124 Docket: A-241-05 Citation: 2006 FCA 28 CORAM: DÉCARY J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and PETER AU Respondent Heard at Ottawa, Ontario, on January 24, 2006. Judgment delivered from the Bench at Ottawa, Ontario, on January 24, 2006. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20060124 Docket: A-241-05 Citation: 2006 FCA 28 CORAM: DÉCARY J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and PETER AU Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on January 24, 2006) SHARLOW J.A. [1] We are all of the view that this appeal must be dismissed. It was reasonably open to the Tax Court Judge, based on the evidence before him, to conclude that the payment made to the respondent was not a payment made in respect of the respondent's employment, so as to bring it within section 5 or section 6 of the Income Tax Act. Nor have we detected any error of law in the reasons for decision. [2] This appeal will be dismissed with costs. "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-241-05 Appeal from a Judgment of the Tax Court of Canada dated April 29, 2005. STYLE OF CAUSE: HER MAJESTY THE QUEEN Appellant v. PETER AU Respondent PLACE OF HEARING: OTTAWA, ONTARIO DATE OF…
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Canada v. Au Court (s) Database Federal Court of Appeal Decisions Date 2006-01-24 Neutral citation 2006 FCA 28 File numbers A-241-05 Decision Content Date: 20060124 Docket: A-241-05 Citation: 2006 FCA 28 CORAM: DÉCARY J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and PETER AU Respondent Heard at Ottawa, Ontario, on January 24, 2006. Judgment delivered from the Bench at Ottawa, Ontario, on January 24, 2006. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20060124 Docket: A-241-05 Citation: 2006 FCA 28 CORAM: DÉCARY J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and PETER AU Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on January 24, 2006) SHARLOW J.A. [1] We are all of the view that this appeal must be dismissed. It was reasonably open to the Tax Court Judge, based on the evidence before him, to conclude that the payment made to the respondent was not a payment made in respect of the respondent's employment, so as to bring it within section 5 or section 6 of the Income Tax Act. Nor have we detected any error of law in the reasons for decision. [2] This appeal will be dismissed with costs. "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-241-05 Appeal from a Judgment of the Tax Court of Canada dated April 29, 2005. STYLE OF CAUSE: HER MAJESTY THE QUEEN Appellant v. PETER AU Respondent PLACE OF HEARING: OTTAWA, ONTARIO DATE OF HEARING: JANUARY 24, 2006 REASONS FOR JUDGMENT OF THE COURT: (DÉCARY, ROTHSTEIN, SHARLOW JJ.A.) DELIVERED FROM THE BENCH BY: SHARLOW J.A. DATED: JANUARY 24, 2006 APPEARANCES: Mr. John Bodurtha Mr. Cecil Woon For the Appellant Mr. Roger Taylor Ms. Michelle Anderson For the Respondent SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario For the Appellant Couzin Taylor Ottawa, Ontario For the Respondent
Source: decisions.fca-caf.gc.ca