Date: 20020304
Docket: A-320-01
Neutral citation: 2002 FCA 90
CORAM: STRAYER J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
EDWARD L. JONES
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on March 4, 2002.
Judgment delivered from the Bench at Vancouver, British Columbia, on March 4, 2002.
Date: 20020304
Docket: A-320-01
Neutral citation: 2002 FCA 90
CORAM: STRAYER J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
EDWARD L. JONES
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at
Vancouver, British Columbia, on March 4, 2002.)
SHARLOW J.A.
[1] Despite the able submission of counsel for the Appellant, we are not persuaded that the Tax Court Judge erred in quashing the tax appeal, for the reasons he gave. This appeal will be dismissed with costs.
[2] In dismissing this appeal, we express no opinion on whether it remains open to Mr. Jones to commence proceedings in the Trial Division to compel the Minister to consider exercising his discretion under subsection 165(6) of the Income Tax Act, which permits the Minister to waive certain formalities relating to notices of objection.
(Sgd.) "K.R. Sharlow"
J.A.
Vancouver, British Columbia
March 4, 2002
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-320-01
STYLE OF CAUSE: Edward L. Jones v. HMQ
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: March 4, 2002
REASONS FOR JUDGMENT : SHARLOW J.A.
CONCURRED IN BY: STRAYER, MALONE JJ.A.
DATED: March 4, 2002
APPEARANCES:
E. Michael McMahon FOR THE APPELLANT
Eric A. Douglas FOR THE RESPONDENT
SOLICITORS OF RECORD:
McMahon Law Corporation FOR THE APPELLANT
Vancouver
Deputy Attorney General of Canada FOR THE RESPONDENT
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