Date: 20031125
Docket: A-156-01
Citation: 2003 FCA 448
CORAM: STONE J.A.
ROTHSTEIN J.A.
SHARLOW J.A.
BETWEEN:
CATHERINE STALTARI
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
Heard at Toronto, Ontario, on November 25, 2003.
Judgment delivered from the Bench at Toronto, Ontario, on November 25, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
[1] The applicant submits that in this case, as in Valente v. Canada (Minister of National Revenue - M.N.R.), 2003 FCA 132, [2003] F.C.J. No. 418 (QL) (F.C.A.), the Tax Court Judge erred in law when he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). She submits that this application should be allowed on the same basis as Valente. Counsel for the Crown has consented to that disposition of this application.
[2] We agree that this case cannot be distinguished from Valente. Therefore, this application will be allowed with costs, to be fixed at $1,200.00, including disbursements, payable forthwith. The decision of the Tax Court will be set aside, and the matter will be referred back for a new hearing before a different Tax Court Judge.
"Karen R. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET : A-156-01
STYLE OF CAUSE : CATHERINE STALTARI
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
PLACE OF HEARING : TORONTO, ONTARIO
DATE OF HEARING : NOVEMBER 25, 2003
REASONS FOR JUDGMENT
OF THE COURT : (STONE, ROTHSTEIN, SHARLOW JJ.A.)
DELIVERED FROM THE
BENCH BY: SHARLOW J.A.
APPEARANCES :
Ms. Catherine Staltari FOR THE APPLICANT, ON HER OWN BEHALF
Ms. Jenna Clark
Mr. Arnold Bornstein FOR THE RESPONDENT
SOLICITORS OF RECORD :
Catherine Staltari
Toronto, Ontario FOR THE APPLICANT, ON HER OWN BEHALF
Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT
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