Date:
20061017
Docket: A-4-06
Citation: 2006 FCA 333
CORAM: LINDEN J.A.
NADON J.A.
MALONE J.A.
BETWEEN:
HERMAN
GEBELE
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at Toronto,
Ontario, on October 17,
2006.
Judgment delivered from the Bench at Toronto, Ontario, on October 17, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE
J.A.
Date:
20061017
Docket: A-4-06
Citation: 2006
FCA 333
CORAM: LINDEN J.A.
NADON
J.A.
MALONE
J.A.
BETWEEN:
HERMAN GEBELE
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Toronto, Ontario, on October 17, 2006)
MALONE J.A.
[1]
We
are all satisfied that the Tax Court Judge did not commit any legal or factual
errors that would warrant our intervention.
[2]
Based
on the evidence, there was no basis upon which the time for extending the
service of the Notice of Objections for the 1988 to 1994 tax years pursuant to
paragraph 166.2(1)(a) of the Income Tax Act could be extended.
[3]
The
respondent sought and should receive its costs.
“B.
Malone”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-4-06
(APPEAL FROM AN ORDER OF THE HONOURABLE
JUDGE SHERIDAN, TAX COURT OF CANADA DATED DECEMBER 9, 2005, DOCKET NO.
2004-3293(IT))
STYLE OF CAUSE: HERMAN GEBELE
v.
HER
MAJESTY THE QUEEN
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: October 17, 2006
REASONS FOR JUDGMENT OF THE COURT BY: Linden,
Nadon & Malone JJ.A.
DELIVERED FROM THE BENCH BY: Malone J.A.
APPEARANCES:
|
George Gligoric
|
FOR THE APPELLANT
|
|
Donna Dorosh
Kandria Airde
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
George Gligoric
Hamilton, Ontario
|
FOR THE
APPELLANT
|
|
John H.
Sims,Q.C.
Deputy Attorney General of Canada
Toronto, Ontario
|
FOR THE
RESPONDENT
|
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