Date: 20000327
Docket: A-668-98
CORAM: DÉCARY, J.A.
ROTHSTEIN, J.A.
MALONE, J.A.
BETWEEN:
GODWIN E.O. SMITH
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Winnipeg, Manitoba, on March 27, 2000
JUDGMENT delivered from the Bench at Winnipeg, Manitoba on March 27, 2000
REASONS FOR JUDGMENT BY: MALONE, J.A.
Date: 20000327
Docket: A-668-98
| CORAM: DÉCARY, J.A. |
| ROTHSTEIN, J.A. |
| MALONE, J.A. |
BETWEEN:
GODWIN E.O. SMITH
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR DECISION
(Delivered from the Bench at Winnipeg on March 27, 2000)
MALONE, J.A.
[1] This application will be dismissed. The applicant has not demonstrated any basis upon which this Court could interfere with the decision of the Tax Court.
[2] The learned Trial Judge correctly stated that the applicant had the onus of disproving the Minister"s assumptions of fact and it is clear from his oral decision that the applicant failed to do so.
[3] The applicant attempted to raise a new issue before us suggesting that the December 11, 1995 notice of reassessment was out of time. However, there is no documentation before us that addresses that issue.
[4] There will be no order as to costs.
"B. Malone"
Malone J.A.
Winnipeg, Manitoba
March 27, 2000
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: T-668-98
| STYLE OF CAUSE: GODWIN E.O. SMITH v. HER MAJESTY THE QUEEN |
PLACE OF HEARING: Winnipeg, Manitoba
| DATE OF HEARING: March 27, 2000 |
REASONS FOR JUDGMENT OF
THE HONOURABLE MR. JUSTICE MALONE
DATED MARCH 27, 2000
APPEARANCES:
Godwin E.O. Smith on his own behalf
Denyse Côté for the Respondent
Department of Justice
301 - 310 Broadway
Winnipeg, Manitoba
R3C 0S6
SOLICITORS OF RECORD:
Godwin E.O. Smith on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent