Dhir v. Canada, 2003 FCA 392

Date: 20031022

Docket: A-479-02

Citation: 2003 FCA 392

CORAM:        DESJARDINS J.A.

DÉCARY J.A.

SHARLOW J.A.

BETWEEN:

                                                              NARINDER DHIR

                                                                                                                                            Applicant

                                                                           and

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                Heard at Vancouver, British Columbia, on October 22, 2003.

          Judgment delivered from the Bench at Vancouver, British Columbia, on October 22, 2003.

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

Date: 20031022

Docket: A-479-02

Citation: 2003 FCA 392

CORAM:        DESJARDINS J.A.

DÉCARY J.A.

SHARLOW J.A.

BETWEEN:

                                                              NARINDER DHIR

                                                                                                                                            Applicant

                                                                           and

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                     REASONS FOR JUDGMENT OF THE COURT

            (Delivered from the Bench at Vancouver, British Columbia on October 22, 2003)

DESJARDINS J.A.

[1]                The applicant, Mr. Narinder Dhir, seeks judicial review of a Tax Court judgment dated July 15, 2002, dismissing an appeal of an assessment of goods and services tax (GST) pursuant to the Excise Tax Act, R.S.C. 1985, c. E-15: Dhir v. Canada, [2002] T.C.J. No. 464 (QL), [2002] G.S.T.C. 107 (T.C.C.). The appeal was heard under the informal procedure rules of the Tax Court. Mr. Dhir represented himself in the Tax Court, but is represented by counsel in this application.

[2]                Counsel for Mr. Dhir has abandoned all of the arguments raised in the notice of application for judicial review, except the arguments relating to the imposition of a penalty pursuant to subsection 280(1) of the Excise Tax Act.

[3]                We have not been persuaded that the Tax Court Judge erred in a way that would warrant an intervention.

[4]                This application for judicial review will be dismissed with costs.

(Sgd.) "Alice Desjardins"

         J.A.

                                                  FEDERAL COURT OF APPEAL

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-479-02

STYLE OF CAUSE:                                                               Narinder Dhir v. HMQ

PLACE OF HEARING:                                                         Vancouver, BC

DATE OF HEARING:                                                           October 22, 2003

REASONS FOR JUDGMENT OF THE COURT:              Desjardins, J.A., Décary, J.A., Sharlow, J.A.

DELIVERED FROM THE BENCH BY:                             Desjardins, J.A.

APPEARANCES:                                                                  

SOLICITORS OF RECORD: