Federal Court of Appeal - Makaruk v. Canada (Attorney General)

[1] The applicants in this file and in file A-144-03, which were joined for hearing, claim that the figures retained by the Tax Court Judge as the net income generated by their business for the taxation years 1998 - 1999 and 2000 were inaccurate and that she erred in relying on them.

[2] Yet these figures were agreed to by the applicants at the beginning of the hearing before the Tax Court Judges as demonstrated by the transcript of evidence at page 29 of the Respondent's record.

[3] The applicants are therefore foreclosed to raise the point that relying on the agreed-to figures constituted an error made by the Tax Court Judge.

[4] Furthermore, the applicants allege that the respondent made a calculation error in the amount of $22,500 in computing the income for the taxation year 2000. We are satisfied that the error is one of transcription in the preparation of the financial statement and that it does not affect the result.

[5] The applications for judicial review will be dismissed. The respondent will be entitled to one set cost and disbursements in both files

[6] A copy of these reasons will be placed on file A-144-03 in support of the judgment rendered therein.

"Alice Desjardins"

J.A.

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET: A-143-03

STYLE OF CAUSE: Adam Makaruk v. The Attorney General of Canada

PLACE OF HEARING: Edmonton, Alberta

DATE OF HEARING: January 27, 2004

REASONS FOR JUDGMENT OF THE COURT: Desjardins, J.A., Létourneau, J.A., Pelletier, J.A.

DELIVERED FROM THE BENCH BY: Desjardins, J.A.

APPEARANCES:

Mr. Adam Makaruk

(Self - Represented)

FOR THE APPLICANT

Ms. Marta Burns

FOR THE RESPONDENT

SOLICITORS OF RECORD:

Mr. Adam Makaruk

(Self - Represented)

Edmonton, Alberta

FOR THE APPLICANT

Morris Rosenberg

Deputy Attorney General of Canada

FOR THE RESPONDENT