Date: 19971105
Docket: A-517-93
CORAM:
STONE, J.A.
LINDEN, J.A.
GRAY, D.J.
BETWEEN:
HOWARD ADELMAN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Wednesday November 5, 1997
Judgment delivered from the Bench at Toronto, Ontario, Wednesday November 5, 1997
REASONS FOR JUDGMENT OF THE COURT BY: STONE, J.A
Date: 19971105
Docket: A-517-93
CORAM: STONE, J.A.
LINDEN, J.A.
GRAY, D.J.
BETWEEN:
HOWARD ADELMAN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Wednesday, November 5, 1997)
STONE, J.A.:
[1] We have not been persuaded that any sound basis in law has been advanced by the appellant for disturbing the decision of the Trial Division that the failure of the appellant to file the prescribed form that is provided for in subsection 26(7) of the Income Tax Application Rules and section 4700 of the Income Tax Regulations was fatal to the appellant's case. Accordingly, the appeal will be dismissed with costs.
"A.J. Stone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-517-93
| STYLE OF CAUSE: HOWARD ADELMAN |
- and -
| HER MAJESTY THE QUEEN |
DATE OF HEARING: NOVEMBER 5, 1997
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: STONE, J.A.
Delivered from the Bench at Toronto, Ontario
on Wednesday, November 5, 1997
APPEARANCES: Mr. Earl Miller
For the Appellant
Mr. Harry Erlichman
For the Respondent
SOLICITORS OF RECORD: Goodman and Carr
Barristers and Solicitors
200 King Street West
Suite 2300
Toronto, Ontario
M5H 3W5
For the Appellant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19971105 |
| Docket: A-517-93 |
| BETWEEN: |
| HOWARD ADELMAN |
| Appellant |
| -and- |
| HER MAJESTY THE QUEEN |
| Respondent |
| REASONS FOR JUDGMENT OF THE COURT |