Ackaoui v. Canada, 2006 FCA 315

Date: 20060927

Docket: A-405-05

Citation: 2006 FCA 315

CORAM:       LÉTOURNEAU J.A.

                        NOËL J.A.

                        PELLETIER J.A.

BETWEEN:

ELIAS G. ACKAOUI

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Montréal, Quebec, on September 27, 2006.

Judgment delivered from the Bench at Montréal, Quebec, on September 27, 2006.

REASONS FOR JUDGMENT OF THE  COURT BY:                                            PELLETIER J.A.

Date: 20060927

Docket: A-405-05

Citation: 2006 FCA 315

CORAM:       LÉTOURNEAU J.A.

                        NOËL J.A.

                        PELLETIER J.A.

BETWEEN:

ELIAS G. ACKAOUI

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Montréal, Quebec, on September 27, 2006)

PELLETIER J.A.

[1]               Despite the determined efforts of Appellant’s counsel, we have not been persuaded that the trial judge committed a palpable and overriding error in concluding that the Appellant’s accountant was authorized to sign the waiver of the normal reassessment period on his behalf.

[2]               As is the case in all contentious matters, the evidence may well have supported a conclusion other than the one to which the trial judge ultimately came. However, it does support the trial judge’s conclusion which precludes a finding on our part that the latter committed a palpable and overriding error.

[3]               In the circumstances, the appeal will be dismissed with costs.

"J.D. Denis Pelletier"

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                              A-405-05

APPEAL FROM THE JUDGMENT OF THE HONOURABLE MR. JUSTICE ANGERS OF THE TAX COURT OF CANADA DATED OCTOBER 16, 2005, DOCKET NO. 2002-2769(IT)G.

STYLE OF CAUSE:                                                              Elias G. Ackaoui v. Her Majesty the Queen

PLACE OF HEARING:                                                        Montréal, Quebec

DATE OF HEARING:                                                          September 27, 2006

REASONS FOR JUDGMENT OF THE COURT BY:       LÉTOURNEAU J.A.

                                                                                                NOËL J.A.

                                                                                                PELLETIER J.A.

DELIVERED FROM THE BENCH BY:                            PELLETIER J.A.

APPEARANCES:

SOLICITORS OF RECORD: