Date: 20020415
Docket: A-69-01
Neutral Citation: 2002 FCA 134
CORAM: STRAYER, J.A.
ROTHSTEIN, J.A.
NADON, J.A.
BETWEEN:
SAMIR OSMAN
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
Heard at Edmonton, Alberta, on Monday, April 15th , 2002.
Judgment delivered from the Bench at Edmonton, Alberta, on Monday, April 15th , 2002.
REASONS FOR JUDGMENT OF THE COURT: STRAYER, J.A.
ROTHSTEIN, J.A.
NADON, J.A.
Date: 20020415
Docket: A-69-01
Neutral Citation: 2002 FCA 134
CORAM: STRAYER, J.A.
ROTHSTEIN, J.A.
NADON, J.A.
BETWEEN:
SAMIR OSMAN
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Edmonton, Alberta,
on April 15th, 2002).
STRAYER, J.A.:
[1] This appeal involves the application of subsection 6(1) and(2) of the Income Tax Act to the assessment of the Applicant's income for 1995 and 1996. The assessments in question relate to additions to his income respecting standby charges for the use of an automobile owned by his employer and operating expenses of that automobile paid by that employer.
[2] The Applicant regards these calculations as unfair and unreasonable. We are of the view, however, that the Tax Court Judge was correct in upholding the assessments as conforming to the very specific directions of the Act.
[3] The application for judicial review will therefore be dismissed without costs.
"B. L. Strayer"
J.A.
Edmonton, Alberta
April 15th, 2002.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-69-01
STYLE OF CAUSE: Samir Osman v. Attorney General of Canada
PLACE OF HEARING: Edmonton, Alberta
DATE OF HEARING: April 15, 2002
REASONS FOR JUDGMENT: STRAYER, J.A.
CONCURRED IN BY: ROTHSTEIN, J.A.
NADON, J.A.
DATED: April 15, 2002
APPEARANCES:
Mr. Samir Osman APPLICANT ON HIS OWN BEHALF
Ms. Gwen Mah FOR THE RESPONDENT
Department of Justice
SOLICITORS OF RECORD:
Mr. Samir Osman APPLICANT ON HIS OWN
BEHALF
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario