KELVIN D. ARMSTRONG Applicant v. THE ATTORNEY GENERAL, 2003 FCA 169

Date: 20030327 Docket: A-310-02 Neutral citation: 2003 FCA 169 CORAM: DÉCARY J.A. NOËL J.A. SHARLOW J.A. BETWEEN: KELVIN D. ARMSTRONG Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Vancouver, British Columbia on March 27, 2003. Judgment delivered at Vancouver, British Columbia on March 27, 2003. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20030327 Docket: A-310-02 Neutral citation: 2003 FCA 169 CORAM: DÉCARY J.A. NOËL J.A. SHARLOW J.A. BETWEEN: KELVIN D.

ARMSTRONG Applicant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT NOËL J.A. [ 1 ] We have not been persuaded that the Tax Court Judge committed any reviewable error in coming to the conclusion that the applicant had failed to demonstrate due diligence within the meaning of subsection 323(3) of the Excise Tax Act . [ 2 ] The application will be dismissed with costs. (Sgd.) "Marc Noël" J.A. FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-310-02 STYLE OF CAUSE: Kelvin D. Armstrong v. The Attorney General of Canada PLACE OF HEARING: Vancouver DATE OF HEARING: March 27, 2003 REASONS FOR Judgment : NOËL J.A. CONCURRED IN BY: DATED: March 27, 2003 APPEARANCES : Mr. George F. Jones FOR THE APPLICANT Ms. Patricia A. Babcock FOR THE RESPONDENT Ms. Nadine Taylor Pickering SOLICITORS OF RECORD : Jones Emery Hargreaves Swan FOR THE APPLICANT Victoria Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada