BETWEEN:
and
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Appeals heard on March 7, 2005 at Toronto, Ontario
Before: The Honourable Justice Gerald J. Rip
Appearances:
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AMENDED JUDGMENT
Whereas the Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment;
The Judgment is amended as follows:
The appeals from the assessments made under the Income Tax Act for the 1997 and 1998 taxation years are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.
This Judgment is issued in substitution for the Judgment dated May 16, 2005.
Signed at Ottawa, Canada this 18th day of July 2005.
BETWEEN:
ROBERT FRANCAVILLA,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
AMENDED REASONS FOR JUDGMENT
Whereas the Reasons for Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment to paragraph [4] as follows:
[4] The appeals for 1997 and 1998 are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.
Signed at Ottawa, Canada this 18th day of July 2005.
"Gerald J. Rip"
Rip J.
COURT FILE NO.: 2002-1140(IT)G
STYLE OF CAUSE: Robert Francavilla v. Her Majesty the Queen
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: March 7, 2005
AMENDED
REASONS FOR JUDGEMENT BY: The Honourable Justice Gerald J. Rip
DATE OF AMENDED
APPEARANCES:
The Appellant himself
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Counsel for the Respondent: |
Eric Sherbert |
COUNSEL OF RECORD:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario