BETWEEN:
and
Heard at Montréal, Quebec, on September 27, 2006.
Judgment delivered from the Bench at Montréal, Quebec, on September 27, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A.
Docket: A-405-05
Citation: 2006 FCA 315
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
ELIAS G. ACKAOUI
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on September 27, 2006)
[1] Despite the determined efforts of Appellant’s counsel, we have not been persuaded that the trial judge committed a palpable and overriding error in concluding that the Appellant’s accountant was authorized to sign the waiver of the normal reassessment period on his behalf.
[2] As is the case in all contentious matters, the evidence may well have supported a conclusion other than the one to which the trial judge ultimately came. However, it does support the trial judge’s conclusion which precludes a finding on our part that the latter committed a palpable and overriding error.
[3] In the circumstances, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-405-05
APPEAL FROM THE JUDGMENT OF THE HONOURABLE MR. JUSTICE ANGERS OF THE TAX COURT OF CANADA DATED OCTOBER 16, 2005, DOCKET NO. 2002-2769(IT)G.
STYLE OF CAUSE: Elias G. Ackaoui v. Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: September 27, 2006
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
NOËL J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: PELLETIER J.A.
APPEARANCES:
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FOR THE APPELLANT
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Montréal, Quebec
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FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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