Canada v. MacIver, 2006 FCA 73

Date: 20060213

Docket: A-186-05

Citation: 2006 FCA 73

CORAM:        DESJARDINS J.A.

                        EVANS J.A.

                        PELLETIER J.A.

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

and

DONALD NEIL MACIVER

Respondent

Heard at Winnipeg, Manitoba, on February 13, 2006.

Judgment delivered from the Bench at Winnipeg, Manitoba, on February 13, 2006.

REASONS FOR JUDGMENT OF THE COURT BY:                                   DESJARDINS J.A.

Date: 20060213

Docket: A-186-05

Citation: 2006 FCA 73

CORAM:        DESJARDINS J.A.

                        EVANS J.A.

                        PELLETIER J.A.

BETWEEN:

HER MAJESTY THE QUEEN

Appellant

and

DONALD NEIL MACIVER

Respondent

REASONS FOR JUDGMENT

(Delivered from the Bench at Winnipeg, Manitoba on February 13, 2006)

DESJARDINS J.A.

[1]                In the exercise of his discretion, the Motion Judge of the Tax Court of Canada denied, at the interlocutory stage, the appellant's motion for an order that the respondent is estopped from appealing reassessments for the 1992 and 1994 taxation years insofar as the reassessments include, in the respondent's income, the amounts of $400,000 and $3,000,000 respectively received from the Community Association of South Indian Lake. (See Donald Neil MacIver v. Her Majesty the Queen [2005] T.C.J. No. 178, Hershfield T.C.J.)

[2]                The Motion Judge was of the view that the matter was better left to be decided by the Trial Judge.

[3]                We have not been persuaded that the Motion Judge erred in a way that would warrant our intervention.

[4]                This appeal will be dismissed with costs.

"Alice Desjardins"

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-186-05

(APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA DATED APRIL 13, 2005, DOCKET NO. (2003-3065)(IT)G

STYLE OF CAUSE:                                                               Her Majesty the Queen v. Donald Neil MacIver

PLACE OF HEARING:                                                         Winnipeg, Manitoba

DATE OF HEARING:                                                           February 13, 2006

REASONS FOR JUDGMENT OF THE COURT BY:        Desjardins J.A., Evans J.A.,

                                                                                                Pelletier J.A.

DELIVERED FROM THE BENCH BY:                             DESJARDINS J.A.

APPEARANCES:

SOLICITORS OF RECORD: