Date: 20010509
Docket: A-772-99
Neutral Citation: 2001 FCA 149
CORAM: DESJARDINS, J.A.
ISAAC, J.A.
MALONE, J.A.
BETWEEN:
AJMER SINGH
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Vancouver, British Columbia on Wednesday May 9, 2001)
MALONE, J.A.
[1] We have not been persuaded that the Tax Court Judge made any errors of law that would warrant our intervention. Nor is there any basis to interfere with his findings of fact, particularly, where, as in this case, his findings were based on the credibility of the witnesses that appeared before him.
[2] This long standing rule is based on the principle that the trial judge is in the best position to determine the true facts having listened to the testimony and observed the demeanor of the witnesses.
[3] This Court cannot overturn the factual findings of the Tax Court Judge unless his findings are unsupported by the evidence or are based on a palpable error of an overriding nature that is determinative in the assessment of the facts. No such factual errors exist in this case.
[4] The appeal will be dismissed with costs.
(Sgd.) "B. Malone"
J.A.
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