Salomon v. Canada (Deputy Attorney General), 2004 FCA 114

Date: 20040317

Docket: A-660-02

Citation: 2004 FCA 114

CORAM:        RICHARD C.J.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

                                                            NATHANIEL SALOMON

                                                                                                                                                       Appellant

                                                                                 and

                                                    DEPUTY ATTORNEY GENERAL

                                                                        OF CANADA

                                                                                                                                                   Respondent

                                               Heard at Montréal, Quebec, March 17, 2004

                       Judgment delivered from the Bench at Montréal, Quebec, March 17, 2004

REASONS FOR JUDGMENT OF THE COURT BY:                                                   RICHARD C.J.

Date: 20040317

Docket: A-660-02

Citation: 2004 FCA 114

CORAM:        RICHARD C.J.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

                                                            NATHANIEL SALOMON

                                                                                                                                                       Appellant

                                                                                 and

                                                    DEPUTY ATTORNEY GENERAL

                                                                        OF CANADA

                                                                                                                                                   Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                        (Delivered from the Bench at Montréal, Quebec, March 17, 2004)

RICHARD C.J.

[1]                 On April 26, 2001, the Minister of National Revenue denied the appellant's request under what is commonly referred to as the "fairness package", for relief from the payment of interest and penalties due by him pursuant to the Income Tax Act.

[2]                 The appellant's application for judicial review to set aside the decision of the Minister was dismissed by a judge of the Federal Court on November 6, 2002.

[3]                 The Federal Court judge concluded that there was no basis to support the appellant's allegations that the Minister had failed to properly consider all the information submitted by the appellant along with other information that was in his possession, before arriving at his decision.

[4]                 The appellant filed a notice of appeal in this Court on November 29, 2002.

[5]                 The appellant and the respondent each served and filed their memorandum of fact and law on or before March 21, 2003.

[6]                 The appellant died at Montréal on May 21, 2003 and his estate is administered by the Curateur public du Québec who did not appear at the hearing of this appeal and informed the Registry of the Court that he would accept the decision of this Court.

[7]                 Having considered the memoranda of the parties and having heard counsel for the respondent who relied on the respondent's written submissions, we are agreed that the Federal Court judge committed no reviewable error.

[8]                 Accordingly, the appeal will be dismissed.

             "J. Richard"            

         C.J.

                                                    FEDERAL COURT OF APPEAL

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             A-660-02

APPEAL FROM A ORDER OF THE TRIAL DIVISION DATED NOVEMBER 6, 2002, NO. T-900-01.

STYLE OF CAUSE:                           NATHANIEL SALOMON

                                                                                                                                                       Appellant

                                                                                 and

                                                    DEPUTY ATTORNEY GENERAL

                                                                        OF CANADA

                                                                                                                                                   Respondent

PLACE OF HEARING:                                                             Montréal, Quebec

DATE OF HEARING:                                                               March 17, 2004

REASONS FOR JUDGMENT OF THE COURT:              RICHARD C.J., NOËL, PELLETIER, JJ.A.

DELIVERED FROM THE BENCH BY:                               RICHARD C.J.

APPEARANCES:

SOLICITORS OF RECORD: