Date: 20060124
Docket: A-241-05
Citation: 2006 FCA 28
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
PETER AU
Respondent
Heard at Ottawa, Ontario, on January 24, 2006.
Judgment delivered from the Bench at Ottawa, Ontario, on January 24, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20060124
Docket: A-241-05
Citation: 2006 FCA 28
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
PETER AU
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on January 24, 2006)
SHARLOW J.A.
[1] We are all of the view that this appeal must be dismissed. It was reasonably open to the Tax Court Judge, based on the evidence before him, to conclude that the payment made to the respondent was not a payment made in respect of the respondent's employment, so as to bring it within section 5 or section 6 of the Income Tax Act. Nor have we detected any error of law in the reasons for decision.
[2] This appeal will be dismissed with costs.
"K. Sharlow"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-241-05
Appeal from a Judgment of the Tax Court of Canada dated April 29, 2005.
STYLE OF CAUSE: HER MAJESTY THE QUEEN
Appellant
v.
PETER AU
Respondent
PLACE OF HEARING: OTTAWA, ONTARIO
DATE OF HEARING: JANUARY 24, 2006
REASONS FOR JUDGMENT
OF THE COURT: (DÉCARY, ROTHSTEIN, SHARLOW JJ.A.)
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
DATED: JANUARY 24, 2006
APPEARANCES:
Mr. John Bodurtha
Mr. Cecil Woon For the Appellant
Mr. Roger Taylor
Ms. Michelle Anderson For the Respondent
SOLICITORS OF RECORD:
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario For the Appellant
Couzin Taylor
Ottawa, Ontario For the Respondent
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