A-666-94
CORAM: THE HONOURABLE MR. JUSTICE MacGUIGAN
THE HONOURABLE MR. JUSTICE LINDEN
THE HONOURABLE MR. JUSTICE ROBERTSON
BETWEEN:
MARGARET JEAN CLARK,
APPELLANT
(Appellant)
- and -
HER MAJESTY THE QUEEN,
RESPONDENT
(Respondent).
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario on Wednesday, May 7, 1997.)
MacGUIGAN J.A.
Counsel for the appellant has indulged in intemperate language in advancing irrelevant and frivolous arguments to justify the failure of the appellant and her husband to pay income tax as required by Canadian law.
He admits that the recipient of the income in question is not an Indian. Therefore, in our view no arguments as to the status of Indians in Canada, all of which with their supporting documentation we have carefully read, have any relevance to the issue at hand, which in our opinion was correctly decided by the learned Tax Court Judge.
The appeal will be dismissed with costs.
J.A.
A-666-94
CORAM: THE HONOURABLE MR. JUSTICE MacGUIGAN
THE HONOURABLE MR. JUSTICE LINDEN
THE HONOURABLE MR. JUSTICE ROBERTSON
BETWEEN:
MARGARET JEAN CLARK,
APPELLANT
(Appellant)
- and -
HER MAJESTY THE QUEEN,
RESPONDENT
(Respondent).
Heard at Ottawa, Ontario, on Wednesday, May 7, 1997.
Judgment delivered from the Bench at Ottawa, Ontario, on Wednesday, May 7, 1997.
REASONS FOR JUDGMENT
OF THE COURT BY: MacGUIGAN J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
COURT FILE NO.:
A-666-94
STYLE OF CAUSE:
Margaret Jean Clark v.
Her Majesty the Queen
PLACE OF HEARING:
Ottawa, Ontario
DATE OF HEARING:
Wednesday, May 7, 1997
REASONS FOR JUDGMENT
OF THE COURT:
MacGuigan J.A.
Linden J. A.
Robertson J. A.
RENDERED FROM THE BENCH BY:
MacGuigan J. A.
APPEARANCES:
Mr. Bruce Clark
for the Appellant
Mr. Robert McMechan
for the Respondent
SOLICITORS OF RECORD:
Mr. Bruce Clark
Robinsonville, New Brunswick
for the Appellant
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario
for the Respondent