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Date: 20010523 Docket: A-349-99 Neutral Citation: 2001 FCA 164 CORAM: STRAYER J.A. ISAAC J.A. EVANS J.A. BETWEEN: MOHAMMAD AKRAM RANA Appellant and HER MAJESTY THE QUEEN Respondent BETWEEN: Docket: A-353-99 ATTIYAH NASEEM RANA Appellant and HER MAJESTY THE QUEEN Respondent Heard at Winnipeg, Manitoba, May 23, 2001 JUDGMENT delivered from the Bench at Winnipeg, Manitoba, May 23, 2001 REASONS FOR JUDGMENT BY: STRAYER J.A. Date: 20010523 Docket: A-349-99 Neutral Citation: 2001 FCA 164 CORAM: STRAYER J.A. BETWEEN: MOHAMMAD AKRAM RANA Appellant and HER MAJESTY THE QUEEN Respondent BETWEEN: Docket: A-353-99 ATTIYAH NASEEM RANA Appellant and HER MAJESTY THE QUEEN Respondent (Delivered from the Bench at Winnipeg, Manitoba, May 23, 2001) [1] These applications for judicial review were heard together. [2] We are all of the view that in both cases the Tax Court Judge correctly applied the relevant legal principles and that there was no error in his findings of fact. The applications will therefore be dismissed. "B.L. Strayer" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF SOLICITORS AND SOLICITORS ON THE RECORD DOCKET: A-349-99, A-353-99 STYLE OF CAUSE: Mohammad v. Her Majesty The Queen, Attiyah Naseem Rana v. Her Majesty The Queen PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING: May 23, 2001
REASONS FOR JUDGMENT OF THE HONOURABLE MR. JUSTICE STRAYER DATED MAY 23, 2001
APPEARANCES: Mohammad Akram Rana on his own behalf Attiyah Naseem Rana on her own behalf Mr. Lyle Bouvier for the Respondent Department of Justice 301 - 310 Broadway Winnipeg, MB R3C 0S6 SOLICITORS OF RECORD: Mohammad Akram Rana on his own behalf Attiyah Naseem Rana on her own behalf Morris Rosenberg Deputy Attorney General of Canada for the Respondent |
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