Gray v. The Queen

Gray v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2007-12-06
Neutral citation
2008 TCC 67
File numbers
2007-1684(IT)I
Judges and Taxing Officers
Terrence O'Connor
Subjects
Income Tax Act
Decision Content
Citation: 2008TCC67
Date: 20080320
Docket: 2007-1684(IT)I
BETWEEN:
WILLIAM L. GRAY,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
AMENDED REASONS FOR JUDGMENT
(Delivered orally from the Bench
at Fredericton, New Brunswick
on December 6, 2007.)
O'Connor, J.
[1] In my opinion, notwithstanding the Affidavit, the reassessment is out of date, it's too late, and therefore the Appellant must succeed.
[2] I have absolute faith in the Appellant's credibility and I believe that he did not receive the alleged original assessment for the 2002 year, and consequently the reassessment in 2006, which is under dispute, is too late, and therefore the appeal is allowed, and that reassessment is quashed.
These Amended Reasons for Judgment are issued in substitution for the Reasons for Judgment dated March 4, 2008.
Signed at Ottawa, Canada this 20th day of March, 2008.
"T. O'Connor"
O'Connor, J.
CITATION: 2008TCC67
COURT FILE NO.: 2007-1684(IT)I
STYLE OF CAUSE: William L. Gray v. The Queen
PLACE OF HEARING: Fredericton, New Brunswick
DATE OF HEARING: December 6, 2008
AMENDED ORAL REASONS
FOR JUDGEMENT BY: The Honourable Justice T. O'Connor
DATE OF AMENDED ORAL
REASONS FOR JUDGMENT: March 20, 2008
APPEARANCES:
For the Appellant:
The Appellant himself
Counsel for the Respondent:
Deanna Frappier
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada