A-379-96
| CORAM: STONE, J.A. |
DÉCARY, J.A.
McDONALD, J.A.
B E T W E E N:
DALIP KUMAR SARNA
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Thursday, May 29, 1997.
JUDGMENT delivered from the Bench at Toronto, Ontario, on Thursday, May 29, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: STONE, J.A.
A-379-96
| CORAM: STONE, J.A. |
DÉCARY, J.A.
McDONALD, J.A.
B E T W E E N:
DALIP KUMAR SARNA
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario,
on Thursday, May 29, 1997)
STONE. J.A.:
This application for judicial review of a judgment of the Tax Court of Canada was heard together with the application for judicial review in Court file No. A-381-96. A copy of these reasons for judgment will be filed in that Court file and, upon filing, will become reasons for judgment therein.
We are all of the view that this application is devoid of merit and, accordingly, must be dismissed. It is plain from the brief reasons of the learned Tax Court Judge that he totally rejected the testimony of the male applicant that 50% of the net proceeds of the sale of two real estate properties belonged to a third party, when in fact he had filed an income tax return for the taxation year in question in which he certified that the net proceeds belonged in equal proportions to himself and his wife, the applicant in Court file No. A-381-96. The case thus turned entirely on an adverse finding of credibility. In our view, no basis has been shown under section 28 of the Federal Court Act for interfering with the judgment of the Tax Court of Canada.
The section 28 application will be dismissed.
"A.J. Stone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
COURT NO: A-379-96
STYLE OF CAUSE: DALIP KUMAR SARNA
- and -
| HER MAJESTY THE QUEEN |
DATE OF HEARING: MAY 29, 1997
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: STONE, J.A.
Delivered from the Bench at Toronto, Ontario
on Thursday, May 29, 1997
APPEARANCES:
Mr. Dalip Kumar Sarna
For the Applicant
Ms. Marilyn Vardy
For the Respondent
SOLICITORS OF RECORD:
Mr. Dalip Kumar Sarna
4416 Grassland Crescent
Mississauga, Ontario
L5V 1E2
For the Applicant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
FEDERAL COURT OF CANADA
Court No.: A-379-96
Between:
DALIP KUMAR SARNA
Applicant
- and -
| HER MAJESTY THE QUEEN |
Respondent
REASONS FOR JUDGMENT OF THE COURT