AWNI SHAIR Appellant v. HER MAJESTY THE QUEEN, 2011 FCA 315
Opinion
Federal Court of Appeal Cour d'appel fédérale Federal Court of Appeal Cour d'appel fédérale Date: 20111117 Docket: A-234-10 Citation: 2011 FCA 315 CORAM: NADON J.A. SHARLOW J.A. DAWSON J.A. BETWEEN: AWNI SHAIR Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario , on November 17, 2011. Judgment delivered from the Bench at Toronto, Ontario , on November 17, 2011. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20111117 Docket: A-234-10 Citation: 2011 FCA 315 CORAM: NADON J.A. SHARLOW J.A. DAWSON J.A. BETWEEN: AWNI SHAIR Appellant and
HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto , Ontario, on November 17, 2011) SHARLOW J.A. [ 1 ] Mr. Shair is appealing the judgment of the Tax Court of Canada ( 2010 TCC 264 ) that allowed only in part his appeals from income tax assessments for 1998, 1999 and 2000 that were issued following a net worth audit. [ 2 ] Mr. Shair is challenging several findings of fact made by the judge. Having heard the submissions of Mr.
Shair’s counsel and reviewing the record, we have not been persuaded that the judgment is based on any palpable and overriding factual error. In our view, all of the judge’s findings of fact were reasonably open to her, given the conflicting documentary and oral evidence. [ 3 ] For these reasons, the appeal will be dismissed with costs. "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-234-10 (APPEAL FROM THE JUDGMENT OF THE HONOURABLE MADAM JUSTICE LAMARRE DATED MAY 14, 2010, DOCKET NO. 2008-2725 (IT)
G) STYLE OF CAUSE: AWNI SHAIR v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 17, 2011 REASONS FOR JUDGMENT OF THE COURT BY: (NADON, SHARLOW & DAWSON JJ.
A) DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES : Richard G. Pyne FOR THE APPELLANT Samantha Hurst FOR THE RESPONDENT SOLICITORS OF RECORD : Richard G. Pyne Barrister and Solicitor Toronto, Ontario FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT
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