Date:20000508
Docket:A-882-97
CORAM: STONE, J.A.
EVANS, J.A.
MALONE, J.A.
BETWEEN:
ROBERT RITCHIE
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Friday, May 5, 2000
Judgment delivered from the Bench at Toronto, Ontario,
on Friday, May 5, 2000
| REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. |
Date: 20000508
Docket: A-882-97
BETWEEN:
ROBERT RITCHIE
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Friday, May 5, 2000)
MALONE J.A.
[1] This is an application under section 28 of the Federal Court Act for judicial review of the decision of Honourable Judge D.W. Beaubier of the Tax Court of Canada (the "Tax Court Judge") signed at Ottawa on October 28, 1997.
[2] In a judgment dated October 28, 1997, the applicant"s appeal was dismissed. In his Reasons for Judgment, the Tax Court Judge stated that without some evidence that would corroborate the applicant"s testimony that he had paid a 13 year-old girl named Catherine $6000.00 in cash in 1994 for child care, he could not find that the applicant had overcome the assumptions made by the Minister in making his assessment.1
[3] Prior to the hearing of the appeal, the presiding Judge asked the applicant on several occasions whether he was ready to proceed with the hearing and on each occasion the applicant indicated that he wished to proceed. Clearly, the applicant was afforded procedural fairness. On the evidence before him, the learned Tax Court Judge in dismissing the applicant"s appeal did not make an error of law, or base his decision on an erroneous finding of fact made in a perverse or capricious manner or without regard for the material before him, or otherwise make any reviewable error in respect of which relief should be granted pursuant to the provisions of section 18.1 of the Federal Court Act .
[4] This application for judicial review will be dismissed. No costs were sought by the respondent.
(B. Malone)
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-882-97 |
| STYLE OF CAUSE: ROBERT RITCHIE |
Applicant
- and -
| HER MAJESTY THE QUEEN |
Respondent
DATE OF HEARING: FRIDAY, MAY 5, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| OF THE COURT BY: MALONE J.A. |
Delivered at Toronto, Ontario on Friday, May 5, 2000
APPEARANCES: Mr. Robert Ritchie
| For the Appellant, on his own behalf |
Ms. Carol Shirtcliff-Hinds
| For the Respondent |
| SOLICITORS OF RECORD: Mr. Robert Ritchie |
59 Daman Drive
Stouffville, Ontario
L4A 8A7
| For the Appellant, on his own behalf |
| Morris Rosenberg |
| Deputy Attorney General of Canada |
| For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000508
Docket: A-882-97
BETWEEN:
| ROBERT RITCHIE |
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
| REASONS FOR JUDGMENT |
| OF THE COURT |
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