Date: 20111117
Docket: A-234-10
Citation: 2011 FCA 315
CORAM: NADON J.A.
SHARLOW J.A.
DAWSON J.A.
BETWEEN:
AWNI
SHAIR
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at Toronto,
Ontario, on November 17,
2011.
Judgment delivered from the Bench at Toronto, Ontario, on November 17, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW
J.A.
Date:
20111117
Docket:
A-234-10
Citation: 2011
FCA 315
CORAM: NADON
J.A.
SHARLOW
J.A.
DAWSON J.A.
BETWEEN:
AWNI SHAIR
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Toronto, Ontario, on November 17,
2011)
SHARLOW J.A.
[1]
Mr.
Shair is appealing the judgment of the Tax Court of Canada (2010 TCC 264) that
allowed only in part his appeals from income tax assessments for 1998, 1999 and
2000 that were issued following a net worth audit.
[2]
Mr.
Shair is challenging several findings of fact made by the judge. Having heard
the submissions of Mr. Shair’s counsel and reviewing the record, we have not
been persuaded that the judgment is based on any palpable and overriding
factual error. In our view, all of the judge’s findings of fact were reasonably
open to her, given the conflicting documentary and oral evidence.
[3]
For
these reasons, the appeal will be dismissed with costs.
"K.
Sharlow"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-234-10
(APPEAL FROM THE JUDGMENT OF THE HONOURABLE
MADAM JUSTICE LAMARRE DATED MAY 14, 2010, DOCKET NO. 2008-2725 (IT)G)
STYLE OF CAUSE: AWNI SHAIR v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: November 17, 2011
REASONS FOR JUDGMENT OF THE COURT BY: (NADON, SHARLOW & DAWSON JJ.A)
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
APPEARANCES:
|
Richard G. Pyne
|
FOR THE APPELLANT
|
|
Samantha
Hurst
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Richard G. Pyne
Barrister and Solicitor
Toronto, Ontario
|
FOR THE APPELLANT
|
|
Myles J.
Kirvan
Deputy Attorney General of Canada
|
FOR THE
RESPONDENT
|
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