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Date: 20041108
Docket: A-457-03
Citation: 2004 FCA 381
BETWEEN: LARRY MACHULA Appellant and Respondent
Heard at Saskatoon, Saskatchewan, on November 8, 2004.
Judgment delivered from the Bench at Saskatoon, Saskatchewan, on November 8, 2004.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20041108
Docket: A-457-03
Citation: 2004 FCA 381
CORAM: DESJARDINS J.A. EVANS J.A. PELLETIER J.A.
BETWEEN: LARRY MACHULA Appellant and HER MAJESTY THE QUEEN Respondent
REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Saskatoon, Saskatchewan, on November 8, 2004)
[1] This is an appeal from a decision of Beaubier T.C.C.J. dismissing an appeal by Larry Machula from an assessment where he was found personally liable under section 227.1 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, for the non-remittance of payroll deductions in the year 1996 by 601161 Saskatchewan Ltd., a company of which Mr. Machula was one of two directors.
[2] We are all of the view that the appeal should be dismissed. Counsel for Mr. Machula did not allege that the Judge had committed an error of law in his formulation of the relevant legal tests to be applied, and we are not persuaded that, in his application of the law to the facts, or in his appreciation of the evidence, the Judge made any palpable or overriding error.
[3] Counsel's principal point was that the Judge misstated in his reasons the date of a report to Mr. Machula by the manager of the business (Exhibit R-2) and the date of one of the events that it described. He thus misapprehended an important item of evidence. We do not agree.
[4] We have carefully reviewed the record, and read the Judge's reasons for judgment as a whole, noting especially that he stated the dates correctly more than once in paragraphs adjacent to those containing the error. On the basis of this, we are satisfied that the Judge's mistakes were mere slips or typographical errors and did not influence him in the conclusion that he reached. In our view, these misstatements do not constitute material errors warranting the intervention of the Court.
[5] For these reasons, the appeal will be dismissed with costs.
"John M. Evans" J.A. FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-457-03
STYLE OF CAUSE: LARRY MACHULA v. HER MAJESTY THE QUEEN
PLACE OF HEARING: SASKATOON, SASKATCHEWAN
DATE OF HEARING: NOVEMBER 8, 2004
REASONS FOR JUDGMENT OF THE COURT: (DESJARDINS, EVANS AND PELLETIER JJ.A.)
RENDERED FROM THE BENCH BY: EVANS J.A.
APPEARANCES:
Mr. Michel Bourque FOR THE APPELLANT
Mr. Gérald Chartier FOR THE RESPONDENT
SOLICITORS OF RECORD:
Bennet Jones LLP Calgary, Alberta FOR THE APPELLANT
Morris Rosenberg Deputy Attorney General of Canada Winnipeg Regional Office FOR THE RESPONDENT |
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