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Cour d'appel fédérale |
BETWEEN:
and
Heard at Toronto, Ontario, on November 17, 2011.
Judgment delivered from the Bench at Toronto, Ontario, on November 17, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
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Cour d'appel fédérale |
Date: 20111117
Docket: A-234-10
Citation: 2011 FCA 315
CORAM: NADON J.A.
SHARLOW J.A.
DAWSON J.A.
BETWEEN:
AWNI SHAIR
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on November 17, 2011)
[1] Mr. Shair is appealing the judgment of the Tax Court of Canada (2010 TCC 264) that allowed only in part his appeals from income tax assessments for 1998, 1999 and 2000 that were issued following a net worth audit.
[2] Mr. Shair is challenging several findings of fact made by the judge. Having heard the submissions of Mr. Shair’s counsel and reviewing the record, we have not been persuaded that the judgment is based on any palpable and overriding factual error. In our view, all of the judge’s findings of fact were reasonably open to her, given the conflicting documentary and oral evidence.
[3] For these reasons, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-234-10
(APPEAL FROM THE JUDGMENT OF THE HONOURABLE MADAM JUSTICE LAMARRE DATED MAY 14, 2010, DOCKET NO. 2008-2725 (IT)G)
STYLE OF CAUSE: AWNI SHAIR v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: November 17, 2011
REASONS FOR JUDGMENT OF THE COURT BY: (NADON, SHARLOW & DAWSON JJ.A)
DELIVERED FROM THE BENCH BY: SHARLOW 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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Barrister and Solicitor Toronto, Ontario |
FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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