BETWEEN:
and
Heard at Vancouver, British Columbia, on September 14, 2005.
Judgment delivered from the Bench atVancouver, British Columbia, on September 14, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A.
Docket: A-366-03
Citation: 2005 FCA 296
CORAM: DÉCARY J.A.
LINDENJ.A.
SEXTON J.A.
BETWEEN:
EDITH MONIKA ISAAC
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia, on September 14, 2005.)
LINDENJ.A.
[1] The Court is of the view that the reasons of the Tax Court were deficient in failing to discuss adequately the documentary evidence before the Court which tended to show that the appellant may well have been the sole owner of the property in question at the relevant time.
[2] The appeal will therefore be allowed without costs and the matter will be remitted to the Tax Court for another hearing before a different Judge to be based on all of the documentary evidence and any oral evidence that the new Judge deems appropriate.
"A.M. Linden"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-366-03
(APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED JUNE 10, 2003, NO. 2002-1568(GST)I)
STYLE OF CAUSE: Edith Monika Isaac v. Her Majesty the Queen
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: September 14, 2005
REASONS FOR JUDGMENT OF THE COURT: Décary J.A.
Linden J.A.
Sexton J.A.
DELIVERED FROM THE BENCH BY: Linden J.A.
APPEARANCES:
| THE APPELLANT on her own behalf
|
|
| FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Salmon Arm, British Columbia
|
THE APPELLANT on her own behalf
|
|
Deputy Attorney General of Canada Department of Justice Vancouver, British Columbia |
FOR THE RESPONDENT
|