Date: 20041005
Docket: A-110-04
Citation: 2004 FCA 337
CORAM: DÉCARY J.A.
NADON J.A.
MALONE J.A.
BETWEEN:
ANDREW SMITH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on October 5, 2004.
Judgment delivered from the Bench at Vancouver, British Columbia on October 5, 2004.
REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A.
Date: 20041005
Docket: A-110-04
Citation: 2004 FCA 337
CORAM: DÉCARY J.A.
NADON J.A.
MALONE J.A.
BETWEEN:
ANDREW SMITH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia on October 5, 2004)
NADON J.A.
[1] This is an appeal from a decision of Judge Rip of the Tax Court of Canada dated February 3, 2004 who dismissed the Appellant's application for an order extending the time within which appeals from assessments made by the Minister of National Revenue under the Income Tax Act concerning taxation years 1995 and 1996 could be filed.
[2] Judge Rip, in concluding as he did, was of the view that, inter alia, the Appellant had no reasonable grounds to appeal the Minister's assessments.
[3] We are all of the view that Judge Rip made no error in so concluding. We are also of the view that, in the circumstances of this case, there was no breach of the Appellant's rights under section 2(e) of the Canadian Bill of Rights.
[4] Consequently, this appeal will be dismissed with costs.
(Sgd.) "Marc Nadon"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-110-04
STYLE OF CAUSE: Andrew Smith v. Her Majesty the Queen
PLACE OF HEARING: Vancouver, B.C.
DATE OF HEARING: October 5, 2004
REASONS FOR JUDGMENT: DÉCARY, NADON, MALONE JJ.A.
REASONS READ FROM THE BENCH BY: NADON J.A.
APPEARANCES:
Mr. Andrew Smith FOR THE APPELLANT
(pro-se)
Mr. Michael Taylor FOR THE RESPONDENT
Ms. Patricia Babcock
SOLICITORS OF RECORD:
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General for Canada
Email this Content