Date: 20110308
Docket: A-45-10
Citation: 2011 FCA 88
CORAM: NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
BETWEEN:
MAN
KIT TERRENCE CHAN
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at Edmonton,
Alberta, on March 8, 2011.
Judgment delivered from the Bench at Edmonton, Alberta, on March 8, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL
J.A.
Date:
20110308
Docket:
A-45-10
Citation:
2011 FCA 88
CORAM: NOËL
J.A.
PELLETIER
J.A.
TRUDEL
J.A.
BETWEEN:
MAN KIT
TERRENCE CHAN
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Edmonton, Alberta, on March 8, 2011)
TRUDEL J.A.
[1]
We
can find no basis for intervening in the Judge’s conclusion that the penalty
imposed on the appellant under subsection 163(2) of the Income Tax Act,
R.S.C. 1985, c. 1 (5th supplement) was properly assessed by the Minister. This
appeal will be dismissed with costs.
“Johanne
Trudel”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-45-10
(APPEAL FROM A JUDGMENT OF THE HONOURABLE
MADAME JUSTICE JUDITH WOODS DATED JANUARY 7, 2007, DOCKET NO. 2006-1747(IT)G)
STYLE OF CAUSE: MAN
KIT TERRENCE CHAN v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Edmonton,
Alberta
DATE OF HEARING: March 8, 2011
REASONS FOR JUDGMENT OF THE COURT BY: (NOËL, PELLETIER & TRUDEL JJ.A.)
DELIVERED FROM THE BENCH BY: TRUDEL J.A.
APPEARANCES:
|
Nathan J. Whitling
|
FOR THE APPELLANT
|
|
Marta E.
Burns
Adam Gotfried
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Parlee McLaws LLP
Barristers and Solicitors
Edmonton, Alberta
|
FOR THE
APPELLANT
|
|
Myles J.
Kirvan
Deputy Attorney General for Canada
Edmonton, Alberta
|
FOR THE
RESPONDENT
|
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