A-726-96
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
CALOGERO
GULIZIA
Applicant
-and-
THE
TAX COURT OF CANADA and
THE
MINISTER OF NATIONAL REVENUE
Respondents
HEARD at Toronto, Ontario, Tuesday, October 21,
1997.
JUDGMENT delivered from the Bench at Toronto,
Ontario, on Tuesday, October 21, 1997.
REASONS FOR JUDGMENT BY: STRAYER,
J.A.
A-726-96
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
CALOGERO
GULIZIA
Applicant
-and-
THE
TAX COURT OF CANADA and
THE
MINISTER OF NATIONAL REVENUE
Respondents
REASONS
FOR JUDGMENT
We are not satisfied on the facts of
this case that the learned Tax Court judge made any error of fact of law
reviewable on judicial review.
The application should therefor be
dismissed.
"B.L. Strayer"
J.A.
FEDERAL COURT OF CANADA
Names
of Counsel and Solicitors of Record
COURT NO: A-726-96
STYLE OF CAUSE: CALOGERO
GULIZIA
-
and -
THE
TAX COURT OF CANADA and
THE
MINISTER OF NATIONAL REVENUE
DATE OF HEARING: OCTOBER
21, 1997
PLACE OF HEARING: TORONTO,
ONTARIO
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Delivered from the Bench at Toronto, Ontario
on Tuesday, October 21, 1997
APPEARANCES:
Mr.
Timothy M. Hill
For
the Applicant
Ms.
Judith Sheppard
For
the Respondents
SOLICITORS OF RECORD:
Brown
and Associates
Barristers
& Solicitors
65
Queen Street West
Suite
400
Toronto,
Ontario
M5H
2M5
For
the Applicant
Department
of Justice
2
First Canadian Place
Suite
3400
Toronto,
Ontario
M5X
1K6
George
Thomson
Deputy
Attorney General
of
Canada
For
the Respondents
FEDERAL
COURT OF CANADA
Court No.: A-726-96
Between:
CALOGERO
GULIZIA
Applicant
-
and -
THE
TAX COURT OF CANADA and
THE
MINISTER OF NATIONAL REVENUE
Respondents
REASONS
FOR JUDGMENT
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