Federal Court of Appeal CANADA Cour d'appel fédérale Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20110308 Docket: A-45-10 Citation: 2011 FCA 88 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: MAN KIT TERRENCE CHAN Appellant and HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta , on March 8, 2011. Judgment delivered from the Bench at Edmonton, Alberta , on March 8, 2011. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Date: 20110308 Docket: A-45-10 Citation: 2011 FCA 88 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A.

BETWEEN: MAN KIT TERRENCE CHAN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton , Alberta, on March 8, 2011) TRUDEL J.A. [ 1 ] We can find no basis for intervening in the Judges conclusion that the penalty imposed on the appellant under subsection 163(2) of the Income Tax Act , R.S.C. 1985, c. 1 (5th supplement) was properly assessed by the Minister. This appeal will be dismissed with costs. Johanne Trudel J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-45-10 (APPEAL FROM A JUDGMENT OF THE HONOURABLE MADAME JUSTICE JUDITH WOODS DATED JANUARY 7, 2007, DOCKET NO. 2006-1747(IT)

G) STYLE OF CAUSE: MAN KIT TERRENCE CHAN v. HER MAJESTY THE QUEEN PLACE OF HEARING: Edmonton, Alberta DATE OF HEARING: March 8, 2011

REASONS FOR JUDGMENT OF THE COURT BY: (NOËL, PELLETIER & TRUDEL JJ.A.) DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES : Nathan J. Whitling FOR THE APPELLANT Marta E. Burns Adam Gotfried FOR THE RESPONDENT SOLICITORS OF RECORD : Parlee McLaws LLP Barristers and Solicitors Edmonton, Alberta FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General for Canada Edmonton, Alberta FOR THE RESPONDENT