Federal Court of Appeal Decisions

Decision Information

Decision Content

Date: 20040520

Docket: A-421-03

Citation: 2004 FCA 203

CORAM:        ROTHSTEIN J.A.

NOËL J.A.

EVANS J.A.

BETWEEN:

                                                          ROBERT MADLENER

                                                                                                                                            Appellant

                                                                           and

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                            Heard at Calgary, Alberta, on May 20, 2004.

                      Judgment delivered from the Bench at Calgary, Alberta, on May 20, 2004.

REASONS FOR JUDGMENT OF THE COURT BY:             EVANS J.A.                                        


Date: 20040520

Docket: A-421-03

Citation: 2004 FCA 203

CORAM:        ROTHSTEIN J.A.

NOËL J.A.

EVANS J.A.

BETWEEN:

                                                          ROBERT MADLENER

                                                                                                                                            Appellant

                                                                           and

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                     REASONS FOR JUDGMENT OF THE COURT

                       (Delivered from the Bench at Calgary, Alberta, on May 20, 2004.)

EVANS J.A.

[1]                This is an appeal by Robert Madlener from a decision of Justice Miller of the Tax Court of Canada, dated June 17, 2003, dismissing an appeal by Mr. Madlener against reassessments of his income tax liability for the tax years 1993, 1994, and 1995, and against the penalties imposed on him under subsection 163(2) of the Income Tax Act, R. S. C. 1985, (5th Supp.), c. 1.


[2]                On the basis of the materials submitted by Mr. Madlener and the Crown, and of the oral representations of Mr. Madlener, we are not satisfied that the Tax Court Judge made any error of law or any reviewable error of fact in dismissing the appeal.

[3]                For these reasons, the appeal will be dismissed with costs.

                                                                                                                                   "John M. Evans"    

                                                                                                                                                     J. A.             


                                                  FEDERAL COURT OF APPEAL

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-421-03

STYLE OF CAUSE:                                                                ROBERT MADLENER v. HER MAJESTY THE QUEEN

                                                                             

PLACE OF HEARING:                                                         Calgary, Alberta

DATE OF HEARING:                                                           May 20, 2004

REASONS FOR JUDGMENT

OF THE COURT BY:                                                            (Rothstein, Noël, Evans JJ.A.).


RENDERED FROM THE BENCH BY:                              Evans J.A.

DATED:                                                                                   May 20, 2004

APPEARANCES:

Mr. Robert Madlener                                                                ON HIS OWN BEHALF                FOR THE APPELLANT                                                        

Ms. Julie Rogers-Glabush                                                          FOR THE RESPONDENT

SOLICITORS OF RECORD:

Mr. Robert Madlener                                                                ON HIS OWN BEHALF

Calgary, Alberta                                                                        FOR THE APPELLANT


Morris A. Rosenberg

Deputy Attorney General of Canada     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.