Docket: A-190-15
Citation: 2016 FCA 23
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CORAM:
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PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
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BETWEEN:
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CAROLINE M.
MCDONALD
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Appellant
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and
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HER MAJESTY THE
QUEEN
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Respondent
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Heard at Vancouver, British Columbia, on January 25, 2016.
Judgment delivered from the Bench at Vancouver, British Columbia, on
January 25, 2016.
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REASONS FOR JUDGMENT OF THE COURT BY:
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GLEASON
J.A.
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Docket: A-190-15
Citation:
2016 FCA 23
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CORAM:
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PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
|
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BETWEEN:
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CAROLINE M.
MCDONALD
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Appellant
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and
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HER MAJESTY THE
QUEEN
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Respondent
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REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British
Columbia, on January 25, 2016).
GLEASON J.A.
[1]
The appellant has conceded that, unless we find
that the Tax Court Judge made a palpable and overriding error in finding at
paragraph 28 of his reasons that Ms. MacDonald cooperated with Mr. Chapman to
assist him to hide his funds from the CRA, this appeal should be dismissed.
[2]
We do not find that the Tax Court judge made any
such error as there was evidence upon which the Judge could have come to this
conclusion.
[3]
This appeal will therefore be dismissed, with
costs fixed in the amount of $1000.00, all-inclusive.
"Mary J.L. Gleason"
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
(APPEAL FROM A JUDGMENT OF THE
HONOURABLE MR. JUSTICE RIP OF THE TAX COURT OF CANADA, DATED MARCH 9, 2015)
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STYLE OF CAUSE:
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CAROLINE M. MCDONALD v. HER MAJESTY THE
QUEEN
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PLACE OF
HEARING:
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Vancouver, British Columbia
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DATE OF
HEARING:
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January 25, 2016
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REASONS
FOR JUDGMENT OF THE COURT BY:
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PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
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DELIVERED
FROM THE BENCH BY:
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GLEASON J.A.
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APPEARANCES:
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Harold Mattson
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For The
Appellant
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Max Matas
Victor Caux
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For The
Respondent
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SOLICITORS OF RECORD:
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[blank]
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For The Appellant
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William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
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For The
Respondent
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