Federal Court of Appeal Cour d'appel fédérale Federal Court of Appeal Cour d'appel fédérale Date: 20120321 Docket: A-191-11 Citation: 2012 FCA 97 CORAM: BLAIS C.J. NOËL J.A. GAUTHIER J.A. BETWEEN: SABRINA ADAT Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario , on March 21, 2012. Judgment delivered from the Bench at Toronto, Ontario , on March 21, 2012. REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. Date: 20120321 Docket: A-191-11 Citation: 2012 FCA 97 CORAM: BLAIS C.J. NOËL J.A. GAUTHIER J.A. BETWEEN: SABRINA ADAT Appellant and HER MAJESTY THE QUEEN Respondent

REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto , Ontario, on March 21, 2012) GAUTHIER J.A. [ 1 ] We have not been convinced that Justice Campbell J. Miller of the Tax Court of Canada committed a reviewable error in holding that the 1996 Order of the Ontario Supreme Court of Justice was continued without modification pursuant to the June 20, 2000 Order as rectified by the Order of that Court dated May 18, 2006. The appeal will be dismissed without costs. “Johanne Gauthier” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-191-11 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED APRIL 20, 2011, DOCKET NO.T2009- 2588(IT)

G) STYLE OF CAUSE: SABRINA ADAT v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: March 21, 2012 REASONS FOR JUDGMENT OF THE COURT BY: (BLAIS C.J., NOËL & GAUTHIER JJ.A.) DELIVERED FROM THE BENCH BY: GAUTHIER J.A. APPEARANCES : Alnaz I. Jiwa FOR THE APPELLANT

Louis L’Heureux FOR THE RESPONDENT SOLICITORS OF RECORD : Jiwa Law Office Scarborough, Ontario FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada Toronto , Ontario FOR THE RESPONDENT