Federal Court of Appeal Decisions

Date: 20051212

Docket: A-30-05

                                                                                                                   Citation: 2005 FCA 428

CORAM:        ROTHSTEIN J.A.

                        NOËL J.A.                 

                        MALONE J.A.

BETWEEN:

AWID, AHMED, MAHMOUD AND MOHAMMED AMEREY

Appellants

and

HER MAJESTY THE QUEEN

Respondent

Heard at Edmonton, Alberta, on December 12, 2005.

Judgment delivered at Edmonton, Alberta, on December 12, 2005.

REASONS FOR JUDGMENT BY:                                                      NOËL J.A.                                                                                                                                                       ROTHSTEIN J.A.

                                                                                                            MALONE J.A.

                       

Date: 20051212

Docket: A-30-05

                                                                                                                 Citation:     2005 FCA 428

CORAM:        ROTHSTEIN J.A.

                        NOËL J.A.                 

                        MALONE J.A.

BETWEEN:

AWID, AHMED, MAHMOUD AND MOHAMMED AMEREY

Appellants

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Judgment Rendered from the Bench at Edmonton, Alberta, on December 12, 2005)

[1]                This appeal is from a Judgment rendered by Judge McArthur of the Tax Court of Canada pursuant to the informal procedure. The Tax Court Judge was confronted with convoluted evidence involving numerous contradictions tendered by both the Appellants and the Respondent.

[2]                In the end the Tax Court Judge opted to split the figures advanced by the parties down the middle as he could find no better way to resolve the dispute. After hearing extensive arguments by both parties on appeal, we understand the difficult situation in which the Tax Court Judge found himself, and have not been persuaded that his judgment should be interfered with.

[3]                With respect to the interlocutory decision of the Tax Court Judge holding that the Appellants as partners were properly assessed rather than their corporation, we were presented with no authority which would allow us to detract from the conclusion reached by the Tax Court Judge.

[4]         The appeal will be dismissed with costs of $1,500, inclusive of fees and disbursements, to the Respondent.

                       "Marc Noël"                              _______________________

                                                                                                                             Judge

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-30-05

(APPEAL FROM A JUDGMENT OF JUDGE McARTHUR, TAX COURT OF CANADA)

STYLE OF CAUSE:                                                               Awid, Ahmed, Mahmoud and

                                                                                                Mohammed Amerey v.

                                                                                                Her Majesty the Queen

PLACE OF HEARING:                                                         Edmonton, Alberta

DATE OF HEARING:                                                           December 12, 2005

REASONS FOR JUDGMENT OF THE COURT BY:        ROTHSTEIN, NOËL, MALONE, JJA.

DELIVERED FROM THE BENCH BY:                             NOËL J.A.      

APPEARANCES:

Norm Assiff	for the Appellants
Marta Burns	for the Respondent

SOLICITORS OF RECORD:

Chadi & Company 1901, 10060 Jasper Avenue EDMONTON, Alberta     T5J 3R8	for the Appellants
John H. Sims, Q.C. Deputy Attorney General of Canada OTTAWA, Ontario    K1A 0H8	for the Respondent