Date: 20010605
Docket: A-284-98
Neutral citation: 2001 FCA 190
CORAM: LINDEN J.A.
ISAAC J.A.
MALONE J.A.
BETWEEN:
JAG D. BHADURIA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Monday, June 4, 2001
Judgment delivered from the Bench at Toronto,
Ontario, on Monday, June 4, 2001
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20010605
Docket: A-284-98
Neutral citation: 2001 FCA 190
CORAM: LINDEN J.A.
ISAAC J.A.
MALONE J.A.
BETWEEN:
JAG D. BHADURIA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Monday, June 4, 2001)
MALONE J.A.
We have not been persuaded that the Tax Court Judge committed any reviewable errors that warrant our interfering with his decision.
The Tax Court Judge heard the appellant's oral evidence but was not satisfied that his accounting records and the receipts he provided were reasonable evidence of valid expenses in respect of his rental business. As to credibility, he found:
The appellant is very quick to answer questions. The appellant's stories changed slightly from in-chief to cross-examination back to in-chief to an extent that it cannot be relied upon in total at face value.
The role of this Court is not to retry the case, reassess the weight of evidence or re-determine the credibility of witnesses. Rather, our role is to decide whether there is evidence which, if believed by the Tax Court Judge, would support the conclusions he reached regardless of the apparent weight of conflicting evidence. (Hillsdale Shopping Centre v. MNR 81 DTC 5261). In our analysis, in this case, the appellant was simply unable to meet the evidentiary burden of proof which the law placed upon him.
We would dismiss the appeal without costs.
"B. Malone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-284-98
STYLE OF CAUSE: JAG D. BHADURIA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
DATE OF HEARING: MONDAY, JUNE 4, 2001
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: MALONE J.A.
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MONDAY, JUNE 4, 2001.
APPEARANCES BY: Mr. Jag Bhaduria
For the Appellant, on his own behalf
Mr. Franco Calabrese
For the Respondent
SOLICITORS OF RECORD: Jag Bhaduria
4 Westmoreland Court
Markham, Ontario
L3R 8L9
For the Appellant, on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20010604
Docket: A-284-98
BETWEEN:
JAG D. BHADURIA
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
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