Francavilla v. The Queen, 2005 TCC 345

Docket: 2002-1140(IT)G

BETWEEN:

ROBERT FRANCAVILLA,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Appeals heard on March 7, 2005 at Toronto, Ontario

Before: The Honourable Justice Gerald J. Rip

Appearances:

____________________________________________________________________

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 18^th day of July 2005.

"Gerald J. Rip"

Citation: 2005TCC345

Date: 20050718

Docket: 2002-1140(IT)G

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 18^th day of July 2005.

"Gerald J. Rip"

CITATION:                                       2005TCC345

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

JUDGMENT:                                     July 18, 2005

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                   Name:                            

                   Firm:

       For the Respondent:                    John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Ontario