Date: 20050513
Docket: A-617-04
Citation: 2005 FCA 182
CORAM: DESJARDINS J.A.
ROTHSTEIN J.A.
BETWEEN:
TAMERA CALLON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on May 11, 2005.
Judgment delivered at Toronto, Ontario, May 13, 2005.
REASONS FOR JUDGMENT BY: DESJARDINS J.A.
CONCURRED IN BY: ROTHSTEIN J.A.
SHARLOW J.A.
Date: 20050513
Docket: A-617-04
Citation: 2005 FCA 182
CORAM: DESJARDINS J.A.
ROTHSTEIN J.A.
BETWEEN:
TAMERA CALLON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] This is an appeal of a decision of the Tax Court of Canada which dismissed the appellant's appeal of a reassessment by the Minister of National Revenue (the Minister). The reassessment, dated April 10, 2003, affirmed the appellant's tax liability, for the 2000 taxation year, on an amount of $30,000.00 as spousal support payment for the period July 1 to December 31, 2000, pursuant to section 56(1)(b) of the Income Tax Act, R.S.C. 1985 c.I (5th Supp.).
[2] We cannot say that the Tax Court judge made any error that warrants the intervention of this Court.
[3] The appellant explained the circumstances under which she formed the impression that she would not be made liable to pay income tax on that amount. She is asking for relief on compassionate grounds.
[4] It is beyond the powers of this Court to grant such relief, just as it was beyond the powers of the Tax Court Judge, and the Minister to do so.
[5] The respondent has left the matter of costs to the discretion of this Court.
[6] This appeal should be dismissed. There should be no costs.
"Alice Desjardins"
J.A.
"I agree,
Marshall Rothstein"
"I agree,
Karen R. Sharlow"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-617-04
STYLE OF CAUSE: TAMERA CALLON
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: MAY 11, 2005
REASONS FOR
JUDGMENT BY: DESJARDINS J.A.
CONCURRED IN BY: ROTHSTEIN J.A.
SHARLOW J.A.
DATED: MAY 13, 2005
APPEARANCES BY:
Tamera Callon
FOR THE APPELLANT, ON HER OWN BEHALF
John Grant
Carol Shirtliff-Hinds
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Tamera Callon
Toronto, Ontario
FOR THE APPELLANT, ON HER OWN BEHALF
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT