Date: 19980430
Docket: A-201-97
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
MCDONALD, J.A.
BETWEEN:
DARSHEN NARANG
o/s S+D NARANG FARMS
Appellant
- and -
HER MAJESTY THE QUEEN, as
represented by the Minister of
Employment and Immigration,
the Attorney General for Canada
and the Department of National Revenue
Respondents
Heard at Vancouver, British Columbia on April 30, 1998
Judgment delivered at Vancouver, British Columbia on April 30, 1998
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Date: 19980430
Docket: A-201-97
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
MCDONALD, J.A.
BETWEEN:
DARSHEN NARANG
o/s S+D NARANG FARMS
Appellant
- and -
HER MAJESTY THE QUEEN, as
represented by the Minister of
Employment and Immigration,
the Attorney General for Canada
and the Department of National Revenue,
Respondents
REASONS FOR JUDGMENT
(Delivered orally from the Bench at
Vancouver, B.C. on April 30, 1998)
STRAYER, J.A.
[1] Notwithstanding the clear and careful submissions of the applicant, we are all of the view that this application must be dismissed.
[2] To allow this application, we would have had to conclude that the decision of the Tax Court was based on an erroneous finding of fact made in a perverse or capricious manner or without regard to the material before that Court. We are unable so to conclude. There was conflicting evidence before the Tax Court judge, including evidence to support his findings of fact. He had to choose which evidence was credible, and he was in the best position to make that choice, taking the evidence as a whole. There is no basis upon which this Court should interfere with his conclusions.
(Sgd.) "B.L. Strayer"
J.A.
Vancouver, British Columbia
April 30, 1998
FEDERAL COURT OF APPEAL
Date: 19980430
Docket: A-201-97
BETWEEN:
DARSHEN NARANG
o/s S+D NARANG FARMS
Appellant
- and -
HER MAJESTY THE QUEEN
as represented by the Minister
of Employment and Immigration,
the Attorney General for Canada
and the Department of National Revenue
Respondents
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: April 30, 1998
COURT NO.: A-201-97
STYLE OF CAUSE: Darshen Narang and others
v.
Her Majesty the Queen and others
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: April 30, 1998
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER, J.A.
CONCURRED IN BY: DESJARDINS, J.A.
MCDONALD, J.A.
APPEARANCES:
Mr. Darshen Narang for Appellant
Mr. Brent Paris for Respondent
SOLICITORS OF RECORD:
George Thomson for Respondent
Deputy Attorney General
of Canada
REASONS FOR JUDGMENT
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