Date: 20050526
Dockets: A-525-04
A-526-04
Citation: 2005 FCA 201
CORAM: LINDEN J.A.
BETWEEN:
SATYA PAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on May 26, 2005.
Judgment delivered from the Bench at Toronto, Ontario, on May 26, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20050526
Dockets: A-525-04
A-526-04
Citation: 2005 FCA 201
CORAM: LINDEN J.A.
BETWEEN:
SATYA PAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on May 26, 2005)
[1] The appellant lost his appeals before the Tax Court of Canada because the witness on which he relied was found to be not credible.
[2] We do not agree with counsel's submissions that the evidence otherwise adduced before the Tax Court Judge precluded this finding.
[3] The appeals will be dismissed with one set of costs.
"Marc Noël"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKETS: A-525-04
A-526-04
STYLE OF CAUSE: SATYA PAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: MAY 26, 2005
REASONS FOR JUDGMENT
OF THE COURT: (LINDEN, ROTHSTEIN & NOËL JJ.A.)
DELIVERED FROM THE
BENCH BY: NOËL J.A.
APPEARANCES:
Mr. James P. McReynolds
FOR THE APPELLANT
Ms. Sherry Darvish
Mr. Brent Cuddy
FOR THE RESPONDENT
SOLICITORS OF RECORD:
James P. McReynolds
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT