Chow v. Canada, 2003 FCA 250

Date: 20030603

Docket: A-58-03

Citation: 2003 FCA 250

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

SEXTON J.A.

BETWEEN:

                                    LEO CHOW, LEO'S THE PLACE CABARET LTD.

                                                                                                                                                      Applicants

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

                                      Heard at Vancouver, British Columbia, on June 3, 2003.

             Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2003.

REASONS FOR JUDGMENT BY:                                                                              ROTHSTEIN J.A.

CONCURRED IN BY:

CONCURRING REASONS BY:

CONCURRING REASONS IN RESULT ONLY BY:

DISSENTING REASONS BY:

Date: 20030603

Docket: A-58-03

Citation: 2003 FCA 250

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

SEXTON J.A.

BETWEEN:

                                    LEO CHOW, LEO'S THE PLACE CABARET LTD.

                                                                                                                                                      Applicants

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                (Delivered from the Bench at Vancouver, British Columbia on June 3, 2003)

ROTHSTEIN J.A.

[1]                 In spite of the submissions of applicants' counsel, we have not been persuaded that Beaubier J. erred in law or made any palpable or overriding error of fact that would justify this Court interfering with his decision. The Trial Judge's findings were based on his assessment that the applicant was not credible. This assessment is not one that this Court will reassess.

[2]                 In appropriate cases, penalties may be imposed on the basis of net worth assessments: see Philip v. R., [1996] 2 C.T.C. 2174 at 2188 (TCC).

[3]                 We will dismiss this appeal with costs to the respondent in the sum of $1,000 inclusive of disbursements.

(Sgd.) "Marshall E. Rothstein"

J.A.

                                                    FEDERAL COURT OF APPEAL

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             A-58-03

STYLE OF CAUSE:                           Leo Chow et al v. Her Majesty The Queen

PLACE OF HEARING:                     Vancouver

DATE OF HEARING:                       June 3, 2003

REASONS FOR JUDGMENT : LINDEN, ROTHSTEIN & SEXTON JJ.A.

RENDERED FROM THE BENCH: ROTHSTEIN, J.A.

CONCURRED IN BY:                     

DATED:                                                June 3, 2003

APPEARANCES:

Ms. Christine Hung                                                                         FOR THE APPLICANT

Mr. Victor Caux                                                                             FOR THE RESPONDENT

SOLICITORS OF RECORD:

Ms. Christine Hung                                                                         FOR THE APPLICANT

(Barrister & Solicitor)

Mr. Morris Rosenberg                                                                  FOR THE RESPONDENT

Deputy Attorney General of Canada