BETWEEN:
and
Heard at Edmonton, Alberta, on March 8, 2011.
Judgment delivered from the Bench at Edmonton, Alberta, on March 8, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A.
Date: 20110308
Docket: A-45-10
Citation: 2011 FCA 88
CORAM: NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
BETWEEN:
MAN KIT TERRENCE CHAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Edmonton, Alberta, on March 8, 2011)
[1] We can find no basis for intervening in the Judge’s conclusion that the penalty imposed on the appellant under subsection 163(2) of the Income Tax Act, R.S.C. 1985, c. 1 (5th supplement) was properly assessed by the Minister. This appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-45-10
(APPEAL FROM A JUDGMENT OF THE HONOURABLE MADAME JUSTICE JUDITH WOODS DATED JANUARY 7, 2007, DOCKET NO. 2006-1747(IT)G)
STYLE OF CAUSE: MAN KIT TERRENCE CHAN v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Edmonton, Alberta
DATE OF HEARING: March 8, 2011
REASONS FOR JUDGMENT OF THE COURT BY: (NOËL, PELLETIER & TRUDEL JJ.A.)
DELIVERED FROM THE BENCH BY: TRUDEL J.A.
APPEARANCES:
|
FOR THE APPELLANT
|
|
|
Adam Gotfried |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
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Barristers and Solicitors Edmonton, Alberta
|
FOR THE APPELLANT
|
|
Deputy Attorney General for Canada Edmonton, Alberta |
FOR THE RESPONDENT
|