Sharma v. Canada (Minister of National Revenue), docket A-161-94

Date: 19980402

Docket: A-161-94

CORAM:      STRAYER, J.A.

         DESJARDINS, J.A.

         HENRY, D.J.

BETWEEN:

     MRS. PREET SHARMA

     Appellant (Plaintiff)

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent (Defendant)

HEARD at Toronto, Ontario, Thursday, April 2, 1998

JUDGMENT delivered from the Bench at Toronto, Ontario, Thursday, April 2, 1998

REASONS FOR JUDGMENT BY:      DESJARDINS, J.A.

     Date: 19980402

     Docket: A-161-94

CORAM:      STRAYER, J.A.

         DESJARDINS, J.A.

         HENRY, D.J.

BETWEEN:

     MRS. PREET SHARMA

     Appellant (Plaintiff)

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent (Defendant)

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Toronto, Ontario

     Thursday, April 2, 1998)

DESJARDINS, J.A.

[1]      In the course of argument, we had the occasion to explain to the appellant, the mandatory limitation period provided in sections 135 and 149 of the Custom Act¹ and we thought she understood.

[2]      The Motions Judge delivered very meticulous reasons for judgment and we agree with his conclusion. The only case cited by him which might have given way to an exception, by way of an exceptional case, was Dawe v. Minister of National Revenue (Customs and Excise) (1993), 63 F.T.R. 316, a decision by Jerome, A.C.J., which the Motions Judge referred to. This case was, however, later reversed by this Court in Dawe v. Minister of National Revenue (Customs and Excise) 174 N.R. 1. In view of this, there is no other course of action but to dismiss this appeal.

                         "A. Desjardins"

                             J.A.

              FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

DOCKET:                          A-161-94

STYLE OF CAUSE:                      MRS. PREET SHARMA

                             - and -

THE MINISTER OF NATIONAL REVENUE

            

DATE OF HEARING:                  APRIL 2, 1998

PLACE OF HEARING:                  TORONTO, ONTARIO

REASONS FOR JUDGMENT BY:              DESJARDINS, J.A.

Delivered from the Bench at Toronto, Ontario

on Thursday, April 2, 1998

APPEARANCES:                 

                             Mr. Prem Bhatia

                    

                                 For the Appellant

                             Mr. Christopher Parke

                                 For the Respondent

SOLICITORS OF RECORD:         

                        

                             Mrs. Preet Sharma

                             22 Muirland Crescent

                             Brampton, Ontario

                             L6X 4P4

                                 For the Appellant

                        

                             George Thomson

                             Deputy Attorney General

                             of Canada

                            

                                 For the Respondent

FEDERAL COURT OF APPEAL

Date: 19980402

Docket: A-161-94

BETWEEN:

MRS. PREET SHARMA

Appellant

-and-

THE MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT

__________________

     ¹      R.S.C. 1985, c.1 (2nd Supp.) C-52.6