Federal Court of Appeal Decisions

Decision Information

Welch v. Canada

Court (s) Database Federal Court of Appeal Decisions
Date 2011-11-17
Neutral citation 2011 FCA 330
File numbers A-349-10

Decision Content

Federal Court of Appeal

Cour d'appel fédérale

Date: 20111117

Docket: A-349-10

Citation: 2011 FCA 330

 

CORAM:       EVANS J.A.

                        PELLETIER J.A.

                        LAYDEN-STEVENSON J.A.

 

BETWEEN:

Gregory Welch

Appellant

 

and

 

HER MAJESTY THE QUEEN

Respondent

 

 

 

Heard at Winnipeg, Manitoba, on November 17, 2011.

Judgment delivered from the Bench at Winnipeg, Manitoba, on November 17, 2011.

 

REASONS FOR JUDGMENT OF THE COURT BY:                                             PELLETIER J.A.

 

Federal Court of Appeal

Cour d'appel fédérale

Date: 20111117

Docket: A-349-10

Citation:  2011 FCA 330

 

CORAM:       EVANS J.A.

                        PELLETIER J.A.

                        LAYDEN-STEVENSON J.A.

 

BETWEEN:

 

Gregory Welch

Appellant

and

 

HER MAJESTY THE QUEEN

Respondent

Reissued

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Winnipeg, Manitoba, on November 17, 2011)

PELLETIER J.A.

[1]               Despite Mr. Fleetwood’s able presentation, we are unable to find that the Tax Court Judge committed a palpable and overriding error in failing to reduce the appellant’s income by the amounts of $12,500 and $28,000 for the 2003 and 2004 tax years. In our view, there was evidence, in the form of the invoices submitted by the appellant to Cactus Cowboys, to support the Tax Court Judge’s conclusion.  The evidence to the contrary was Mr. Welch’s oral testimony, which the Tax Court Judge found was generally not credible. To the extent that the Tax Court Judge’s conclusion rests on inferences Housen v. Nikolaisen, [2002] 2 SCR 235, is authority for the proposition that palpable and overriding error is the standard of review for both findings of fact and inferences of fact.

[2]               The appeal will therefore be dismissed with costs.

 

 

                                                                                                                             

                                                                                                               "J.D. Denis Pelletier"

J.A.

 

 

 

 

 

 

 

FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-349-10

 

(APPEAL FROM A JUDGMENT OF THE HONOURABLE D’ARCY. J. OF THE TAX COURT OF CANADA DATED AUGUST 27, 2010, DOCKET NO. 2008-1387)

 

STYLE OF CAUSE:                                                              GREGORY WELCH v. HER MAJESTY THE QUEEN

 

 

PLACE OF HEARING:                                                        Winnipeg, Manitoba

 

 

DATE OF HEARING:                                                          November 17, 2011

 

 

REASONS FOR JUDGMENT OF THE COURT BY:       EVANS, PELLETIER & LAYDEN-STEVENSON

 

DELIVERED FROM THE BENCH BY:                            PELLETIER J.A.

 

 

 

APPEARANCES:

 

Gregory M. Fleetwood

Melissa Burkett

 

FOR THE APPELLANT

 

Cameron G. Regehr

Brooke Sittler

FOR THE RESPONDENT

 

 

SOLICITORS OF RECORD:

 

Aikins MacAulay Thorvaldson LLP

FOR THE APPELLANT

 

 

Myles J. Kirvan

Deputy Attorney General of Canada

FOR THE RESPONDENT

 

 

 

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