Federal Court of Appeal Decisions

Decision Information

Decision Content

     A-162-96

CORAM:      STONE J.A.

         STRAYER J.A.

         ROBERTSON J.A.

B E T W E E N :

         J. SIDNEY BRADLEY

     Appellant,

     - and -

         HER MAJESTY THE QUEEN

     Respondent.

HEARD at Ottawa, Ontario, Thursday, September 18, 1997.

Judgment rendered from the Bench at Ottawa, Ontario, on Thursday, September 18, 1997.

REASONS FOR JUDGMENT OF THE COURT:      STONE J.A.

     A-162-96

CORAM:      STONE J.A.

         STRAYER J.A.

         ROBERTSON J.A.

B E T W E E N :

             J. SIDNEY BRADLEY,

     Appellant,

     - and -

             HER MAJESTY THE QUEEN

     Respondent.

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench, at Ottawa, Ontario,

     Thursday, September 18, 1997)

STONE J.A.

         This is an appeal from a judgment of the Tax Court of Canada of February 5, 1996.

         The principal attack on the judgment is that the learned Tax Court Judge erred in law by failing to properly appreciate and weigh the evidence. In consequence, counsel submits that we should interfere for the purpose of correcting that error.

         After carefully reviewing the Reasons for Judgment below in the light of the record, we are not persuaded that the Tax Court Judge so erred. Nor, in our view, did he fail to properly apply relevant legal principles to the facts so found.

         The appeal will be dismissed with costs.

     "A.J. STONE"

     J.A.

                         FEDERAL COURT OF CANADA

                         Court No. A-162-96

                         BETWEEN:
                         J. SIDNEY BRADLEY

     - and -

                         HER MAJESTY THE QUEEN

             ________________________________________

                     REASONS FOR JUDGMENT

     ________________________________________


FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:

A-162-96

STYLE OF CAUSE:

J. Sidney Bradley v. Her Majesty the

Queen

PLACE OF HEARING:

Ottawa, Ontario

DATE OF HEARING:

September 18, 1997

REASONS FOR JUDGMENT OF THE COURT:

(Stone, Strayer, Robertson JJ.A.)

DELIVERED FROM THE BENCH BY:

Stone J. A.

APPEARANCES:

Mr. David C. Gavsie

Ms. Sally A. Gomery

for the Appellant

Mr. Shatru Ghan

for the Respondent

SOLICITORS OF RECORD:

Ogilvy Renault

Ottawa, Ontario

for the Appellant

Mr. George Thomson

Deputy Attorney General of Canada

Ottawa, Ontario

for the Respondent

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.