Date: 19980604
Docket: A-316-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
ALAN ZHUANG
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Wednesday, June 3, 1998
JUDGMENT delivered from the Bench at Toronto, Ontario, Wednesday, June 3, 1998
REASONS FOR JUDGMENT BY: McDONALD, J.A.
Date: 19980604
Docket: A-316-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
ALAN ZHUANG
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Wednesday, June 3, 1998)
McDONALD, J.A.:
1 We are all of the view that this application for judicial review form the decision of the Tax Court should be dismissed. The applicant has not persuaded us that the late Judge Sobier made any reviewable error that would warrant interference by this Court.
In tax proceedings, the onus is on the taxpayer to establish that the Minister's assessment is wrong, as only the taxpayer has knowledge of the relevant facts and access to the necessary proof that would show the Minister erred. The taxpayer has failed to discharge this onus and thus the decision of the Tax Court Judge must be affirmed. We are satisfied that the Applicant received a fair hearing before the Tax Court Judge.
"F.J. McDonald"
J.A.
Names of Counsel and Solicitors of Record
DOCKET: A-316-97
STYLE OF CAUSE: ALAN ZUANG
- and -
HER MAJESTY THE QUEEN
DATE OF HEARING: JUNE 3, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: McDONALD, J.A.
Delivered from the Bench at Toronto, Ontario
on Wednesday, June 3, 1998
APPEARANCES:
Mr. Alan Zuang
For the Applicant
Ms. Marie-Thérèse Boris
For the Respondent
SOLICITORS OF RECORD:
Mr. Alan Zuang
5 Harkins Drive
Ajax, Ontario
L1T 3S7
For the Applicant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 19980604
Docket: A-316-97
BETWEEN:
ALAN ZUANG
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
Email this Content