Date: 20010523
Docket: A-349-99
Neutral Citation: 2001 FCA 164
CORAM: STRAYER J.A.
ISAAC J.A.
EVANS J.A.
BETWEEN:
MOHAMMAD AKRAM RANA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
BETWEEN:
Docket: A-353-99
ATTIYAH NASEEM RANA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Winnipeg, Manitoba, May 23, 2001
JUDGMENT delivered from the Bench at Winnipeg, Manitoba, May 23, 2001
REASONS FOR JUDGMENT BY: STRAYER J.A.
Manitoba, May 23, 2001)
STRAYER J.A.
[1] These applications for judicial review were heard together.
[2] We are all of the view that in both cases the Tax Court Judge correctly applied the relevant legal principles and that there was no error in his findings of fact. The applications will therefore be dismissed.
"B.L. Strayer"
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF SOLICITORS AND SOLICITORS ON THE RECORD
DOCKET: A-349-99, A-353-99
STYLE OF CAUSE: Mohammad v. Her Majesty The Queen,
Attiyah Naseem Rana v. Her Majesty The Queen
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: May 23, 2001
REASONS FOR JUDGMENT OF
THE HONOURABLE MR. JUSTICE STRAYER
DATED MAY 23, 2001
APPEARANCES:
Mohammad Akram Rana on his own behalf
Attiyah Naseem Rana on her own behalf
Mr. Lyle Bouvier for the Respondent
Department of Justice
301 - 310 Broadway
Winnipeg, MB R3C 0S6
SOLICITORS OF RECORD:
Mohammad Akram Rana on his own behalf
Attiyah Naseem Rana on her own behalf
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent
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