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Date: 20010316 Docket: A-578-96
Neutral citation: 2001 FCA 70 CORAM: ROTHSTEIN J.A. SHARLOW J.A. MALONE J.A. BETWEEN: GRANT WILSON Appellant
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HER MAJESTY THE QUEEN Respondent
Heard at Toronto, Ontario, Friday, March 16, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Friday, March 16, 2001 REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20010316 Docket: A-578-96
Neutral citation: 2001 FCA 70 CORAM: ROTHSTEIN J.A. SHARLOW J.A. MALONE J.A. BETWEEN: GRANT WILSON Appellant
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HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Friday, March 16, 2001) MALONE J.A. Given the detailed credibility and factual findings of the learned Trial Judge we have not been persuaded that any reviewable errors exist in this appeal. In our view the Trial Judge correctly concluded that the Appellant did not met the burden of establishing that he had exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in these circumstances. On the facts, the Trial Judge correctly determined that the Appellant could not avail himself of the defence contemplated by subsection 227.1(3) of the Income Tax Act and, accordingly, properly dismissed the appeals in actions T-2518-89 and T-2522-89 with costs. Counsel for the Appellant raised two arguments on this appeal that were not raised in the pleadings or in argument at trial. The Crown had no notice of these arguments and therefore, no opportunity to adduce evidence in answer to them. In these circumstances, we have concluded that we cannot consider these arguments at this stage because to do so would be unfairly prejudicial to the Crown. We would dismiss this appeal with costs. "B. Malone" FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-578-96 STYLE OF CAUSE: GRANT WILSON Appellant
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HER MAJESTY THE QUEEN Respondent DATE OF HEARING: FRIDAY, MARCH 16, 2001 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Delivered from the Bench at Toronto, Ontario on Friday, March 16, 2001 APPEARANCES BY: Mr. Thomas S. Kent For the Appellant Mr. John R. Shipley For the Respondent SOLICITORS OF RECORD: Thomas S. Kent Fine & Deo Barristers & Solicitors 3100 Steeles Avenue West, Suite 300 Vaughan, Ontario L4K 3R1 For the Appellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20010316 Docket: A-578-96 BETWEEN: GRANT WILSON Appellant
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HER MAJESTY THE QUEEN Respondent
REASONS FOR JUDGMENT OF THE COURT
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