Date: 20050526
Dockets: A-525-04
A-526-04
Citation: 2005 FCA 201
CORAM: LINDEN J.A.
ROTHSTEIN J.A.
NOËL J.A.
BETWEEN:
SATYA PAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on May 26, 2005)
NOËL J.A.
[1] The appellant lost his appeals before the Tax Court of Canada because the witness on which he relied was found to be not credible.
[2] We do not agree with counsel's submissions that the evidence otherwise adduced before the Tax Court Judge precluded this finding.
[3] The appeals will be dismissed with one set of costs.
"Marc Noël"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKETS: A-525-04
A-526-04
STYLE OF CAUSE: SATYA PAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: MAY 26, 2005
REASONS FOR JUDGMENT
OF THE COURT: (LINDEN, ROTHSTEIN & NOËL JJ.A.)
DELIVERED FROM THE
BENCH BY: NOËL J.A.
APPEARANCES:
Mr. James P. McReynolds
FOR THE APPELLANT
Ms. Sherry Darvish
Mr. Brent Cuddy
FOR THE RESPONDENT
SOLICITORS OF RECORD:
James P. McReynolds
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT
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