Date: 20080505
Docket: A-362-07
Citation: 2008 FCA 172
CORAM: LINDEN J.A.
NOËL J.A.
RYER J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
JOSEPH FONTANA
Respondent
Heard at Toronto, Ontario, on May 5, 2008.
Judgment delivered from the
Bench at Toronto,
Ontario, on May 5, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: RYER
J.A.
Date: 20080505
Docket: A-362-07
Citation: 2008 FCA 172
CORAM: LINDEN J.A.
NOËL
J.A.
RYER
J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
JOSEPH FONTANA
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the Bench at Toronto, Ontario, on May 5, 2008)
RYER J.A.
[1]
This is an appeal from a decision of Justice
Sheridan (the "Tax Court Judge") of the Tax Court of Canada (2007 TCC
450) dated August 2, 2007, dismissing the motion brought by Her Majesty the
Queen for an order quashing the appeal of Mr. Joseph Fontana from a
reassessment of his income for 2001 and 2002, that was issued by the Minister of
National Revenue (the "Minister") pursuant to the Income Tax Act,
R.S.C. 1985, c. 1 (5th Supp.) (the “ITA”), on the basis that Mr.
Fontana's appeal is moot.
[2]
In its motion before the Tax Court Judge, the
Crown argued that the appeal of Mr. Fontana was moot because the Minister was
prepared to concede that due to certain calculation errors that it made, there
is no longer an issue between the parties with regard to the amounts of federal
income tax payable by Mr. Fontana.
[3]
The Tax Court Judge did not accept, in the
context of what was presented as a motion to quash, that the effect of the Crown’s
concession would only impact the provincial component of the taxes that were assessed.
She indicated that this was better left to be decided at trial in the context of
a full hearing on the merits.
[4]
We can detect no error in this regard.
[5]
Accordingly, the appeal is dismissed with costs.
“C.
Michael Ryer”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-362-07
(APPEAL FROM THE ORDER OF JUSTICE G.A.
SHERIDAN, OF THE INCOME TAX COURT OF CANADA DATED AUGUST 2, 2007, WHEREBY THE APPELLANT’S MOTON WAS DISMISSED.
TAX COURT NO. 2004-1317 (IT) G.)
STYLE OF CAUSE: HER MAJESTY THE QUEEN v.
JOSEPH FONTANA
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: May 5, 2008
REASONS FOR JUDGMENT OF THE COURT BY: (LINDEN, NOËL & RYER JJ.A.)
DELIVERED FROM THE BENCH BY: RYER J.A.
APPEARANCES:
Daniel Bourgeois
|
FOR THE APPELLANT
|
Roland P.
Schwalm
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE
APPELLANT
|
Mr. Roland P.
Schwalm
Barrister & Solicitor
Windsor, Ontario
|
FOR THE RESPONDENT
|