Date: 20050927
Docket: A-449-03
Citation: 2005 FCA 314
CORAM: NADON J.A.
SEXTON J.A.
MALONE J.A.
BETWEEN:
JOHANNA ELASH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Saskatoon, Saskatchewan, on September 27, 2005.
Judgment delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A.
Date: 20050927
Docket: A-449-03
Citation: 2005 FCA 314
CORAM: NADON J.A.
SEXTON J.A.
MALONE J.A.
BETWEEN:
JOHANNA ELASH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Saskatoon, Saskatchewan, on September 27, 2005)
SEXTON J.A.
[1] The Tax Court Judge concluded that the new Lexus automobile had been transferred to the Appellant without consideration by the appellant's common law husband at a time when the latter had an outstanding tax liability under the Income Tax Act. The Tax Court Judge further concluded that the transfer of the Lexus was a gift and did not represent payment of support for the children of the appellant and her common law husband.
[2] We are of the view that there was evidence upon which those conclusions could be founded by the Tax Court Judge. We cannot find any palpable or overriding error in the factual findings or any incorrect finding of law in the reasons of the Tax Court Judge.
[3] The appeal should therefore be dismissed with costs.
"J. Edgar Sexton"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-449-03
STYLE OF CAUSE: JOHANNA ELASH v. HER MAJESTY THE QUEEN
PLACE OF HEARING: SASKATOON, SASKATCHEWAN
DATE OF HEARING: SEPTEMBER 27, 2005
REASONS FOR JUDGMENT
OF THE COURT: NADON J.A.
SEXTON J.A.
MALONE J.A.
DELIVERED FROM THE
BENCH BY: SEXTON, J.A.
APPEARANCES:
Ms. Catherine A. Sloan FOR THE APPELLANT
Mr. Robert Gosman FOR THE RESPONDENT
SOLICITORS OF RECORD:
McKercher McKercher
Whitmore LLP FOR THE APPELLANT
Saskatoon, SK
John H. Sims, Q.C. FOR THE RESPONDENT
Deputy Attorney General of Canada
Winnipeg, MB
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