Date: 20020912
Docket: A-476-01
Neutral citation: 2002 FCA 328
CORAM: LINDEN J.A.
BETWEEN:
SYLVIA WOJCIK
and ANDY WOJCIK
Applicants
- and -
THE ATTORNEY GENERAL OF CANADA
Respondent
Heard at Toronto, Ontario, on Thursday, September 12, 2002.
Judgment delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: THE COURT
Date: 20020912
Docket: A-476-01
Neutral citation: 2002 FCA 328
CORAM: LINDEN J.A.
BETWEEN:
SYLVIA WOJCIK
and ANDY WOJCIK
Applicants
- and -
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT BY THE COURT
(Delivered from the Bench at Toronto,
Ontario, on Thursday, September 12, 2002)
[1] Since O'Connor, T.C.J. rendered his judgment against the applicants on July 10, 2001, the Supreme Court of Canada has issued its decision in the case of Stewart v. The Queen, 2002 SCC 46.
[2] We would allow the application for judicial review in part and refer the matter back to the Tax Court of Canada for a new trial before a different Tax Court judge, having regard to Stewart, supra. With respect to the scientific research and experimental development expenditures and related investment tax credits issue, we have not been persuaded that O'Connor T.C.J. erred in dismissing that portion of the applicant's appeal. That portion of this application for judicial review is dismissed.
[3] The application for judicial review will be allowed in part but without costs.
"A. M. Linden"
J.A.
"Marshall Rothstein"
J.A.
"B. Malone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-476-01
STYLE OF CAUSE: ANDY WOJCIK AND SYLVIA WOJCIK
Applicants
- and -
THE ATTORNEY GENERAL OF CANADA
Respondent
DATE OF HEARING: THURSDAY, SEPTEMBER 12, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: THE COURT
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON THURSDAY, SEPTEMBER 12, 2002.
DATED: THURSDAY, SEPTEMBER 12, 2002
APPEARANCES BY: Ms. Sylvia Wojcik
Mr. Andy Wojcik
For the Applicants, on their own behalf
Mr. Francisco Calabrese
For the Respondent
SOLICITORS OF RECORD:Sylvia Wojcik
12 John Street
Guelph, Ontario
M1H 1T4
Andy Wojcik
Tadeusz Wojcik
327-41 Norwich Street East
Guelph, Ontario
N1H 8E2
For the Applicants, on their own behalf
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20020912
Docket: A-476-01
BETWEEN:
ANDY WOJCIK AND SYLVIA WOJCIK
Applicant
- and -
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
OF THE COURT