Date: 20010918
Docket: A-796-99
Neutral citation: 2001 FCA 273
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
ANNA BYSZEWSKI
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on September 18, 2001.
Judgment delivered from the Bench at Ottawa, Ontario, on September 18, 2001.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20010918
Docket: A-796-99
Neutral citation: 2001 FCA 273
CORAM: ROTHSTEIN J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
ANNA BYSZEWSKI
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Ottawa, Ontario
on September 18, 2001.)
EVANS J.A.
[1] We are not satisfied that the Tax Court Judge made any error when he dismissed the applicant's appeal from the Minister's reassessment of her tax liability for the taxation years 1992 and 1993. His factual findings were amply supported by the evidence before him and he made no error in identifying or in applying the relevant legal principles.
[2] Dr. Byszewski submitted that the Tax Court Judge had prevented her from adducing material that was relevant to her case and thus denied her the opportunity for a fair hearing. Having examined the transcript, we are not satisfied that the Tax Court Judge erred in the manner alleged by the taxpayer. He merely indicated how she should introduce documents and attempted to focus her attention on evidence relevant to the material facts of her case.
[3] For these reasons the application for judicial review will be dismissed with costs.
"John M. Evans"
J.A.
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