Toor v. Canada (Minister of National Revenue), docket A-1-97

Date: 19980423

        

                             Docket: A-1-97

        

CORAM:      STONE, J.A.     

         LINDEN, J.A.

         ROBERTSON, J.A.

IN THE MATTER OF THE Unemployment Insurance Act, 1971,

AND IN THE MATTER OF a claim for benefits by Charanjit Toor,

AND IN THE MATTER OF an appeal to the Tax Court of Canada by the claimant Charanjit Toor from a decision of Revenue Canada Appeals Division rendered December 1, 1995.

BETWEEN:

     CHARANJIT TOOR

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

HEARD at Toronto, Ontario, Thursday, April 23, 1998

JUDGMENT delivered from the Bench at Toronto, Ontario, Thursday, April 23, 1998

REASONS FOR JUDGMENT BY:      STONE, J.A.

     Date: 19980423

        

                             Docket: A-1-97

        

CORAM:      STONE, J.A.     

         LINDEN, J.A.

         ROBERTSON, J.A.

IN THE MATTER OF THE Unemployment Insurance Act, 1971,

AND IN THE MATTER OF a claim for benefits by Charanjit Toor,

AND IN THE MATTER OF an appeal to the Tax Court of Canada by the claimant Charanjit Toor from a decision of Revenue Canada Appeals Division rendered December 1, 1995.

BETWEEN:

     CHARANJIT TOOR

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Toronto, Ontario,

     Thursday April 23, 1998)

STONE, J.A.:

[1]      We are not persuaded that any basis have been shown for interfering with the judgment of the Tax Court of Canada of November 25, 1996. It is apparent to us that the judgment was largely based on a finding of the applicant's credibility which, obviously, the learned Tax Court Judge found to be seriously wanting.

[2]      The s. 28 application will be dismissed.

"A.J. Stone"

J.A.

              FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

DOCKET:                              A-1-97

STYLE OF CAUSE:                          CHARANJIT TOOR

                                 - and -

THE MINISTER OF NATIONAL REVENUE

DATE OF HEARING:                      APRIL 23, 1998

PLACE OF HEARING:                      TORONTO, ONTARIO

REASONS FOR JUDGMENT BY:                  STONE, J.A.

Delivered from the Bench at Toronto, Ontario

on Thursday, April 23, 1998

APPEARANCES:                 

                                 Mr. Brian Irvine

                    

                                     For the Applicant

                                 Mr. Arnold Bornstein

                                     For the Respondent

SOLICITORS OF RECORD:         

                                 Mr. Brian Irvine

                                 Barrister & Solicitor

                                 3386 Lakeshore Blvd. W.

                                 Toronto, Ontario

                                 M8W 1M9

                                     For the Applicant

    

                                 George Thomson

                                 Deputy Attorney General

                                 of Canada

            

                                     For the Respondent

FEDERAL COURT OF APPEAL

Date: 19980423

Docket: A-1-97

BETWEEN:

CHARANJIT TOOR

Applicant

-and-

THE MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT OF THE COURT