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Date: 20020304 Docket: A-320-01 Neutral citation: 2002 FCA 90 CORAM: STRAYER J.A. BETWEEN: EDWARD L. JONES Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on March 4, 2002.
Judgment delivered from the Bench at Vancouver, British Columbia, on March 4, 2002. Date: 20020304 Docket: A-320-01 Neutral citation: 2002 FCA 90 CORAM: STRAYER J.A. BETWEEN: EDWARD L. JONES Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on March 4, 2002.)
SHARLOW J.A. [1] Despite the able submission of counsel for the Appellant, we are not persuaded that the Tax Court Judge erred in quashing the tax appeal, for the reasons he gave. This appeal will be dismissed with costs. [2] In dismissing this appeal, we express no opinion on whether it remains open to Mr. Jones to commence proceedings in the Trial Division to compel the Minister to consider exercising his discretion under subsection 165(6) of the Income Tax Act, which permits the Minister to waive certain formalities relating to notices of objection. (Sgd.) "K.R. Sharlow" J.A. Vancouver, British Columbia March 4, 2002 FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-320-01 STYLE OF CAUSE: Edward L. Jones v. HMQ
PLACE OF HEARING: Vancouver, BC DATE OF HEARING: March 4, 2002 REASONS FOR JUDGMENT : SHARLOW J.A. CONCURRED IN BY: STRAYER, MALONE JJ.A. DATED: March 4, 2002 APPEARANCES: E. Michael McMahon FOR THE APPELLANT Eric A. Douglas FOR THE RESPONDENT SOLICITORS OF RECORD: McMahon Law Corporation FOR THE APPELLANT Vancouver Deputy Attorney General of Canada FOR THE RESPONDENT |
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