Date: 20020626
Docket: A-649-01
Neutral citation: 2002 FCA 278
CORAM: LÉTOURNEAU J.A.
BETWEEN:
JAMES I. CASSELS
Appellant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
Heard at Vancouver, British Columbia, on June 26, 2002
Judgment delivered from the Bench at Vancouver, British Columbia, on June 26, 2002
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20020626
Docket: A-649-01
Neutral citation: 2002 FCA 278
CORAM: LÉTOURNEAU J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
JAMES I. CASSELS
Appellant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia
on June 26, 2002)
ROTHSTEIN J.A.
[1] We have not been persuaded that there were errors of fact or law in the decision of the learned Trial Judge that would justify interference with his decision that after September 30, 1993 the appellant did not satisfy the due diligence test for directors of a corporation under the Excise Tax Act in respect of the failure of his corporation to pay GST. The appeal will be dismissed with costs.
(Sgd.) "Marshall Rothstein"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-649-01
STYLE OF CAUSE: James I. Cassels v. AGC
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: June 26, 2002
REASONS FOR JUDGMENT : ROTHSTEIN J.A.
DATED: June 26, 2002
APPEARANCES:
George F. Jones FOR THE APPELLANT
Eric Douglas FOR THE RESPONDENT
SOLICITORS OF RECORD:
Jones Emery Hargreaves Swan FOR THE APPELLANT
Victoria
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada