Date: 19971204
Docket: A-31-97
CORAM: THE CHIEF JUSTICE
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA
Applicant
- and -
OZDEMIR POLAT
Respondent
Heard at Toronto, Ontario, Thursday, December 4th, 1997.
Judgment delivered at Toronto, Ontario, Thursday, December 4th, 1997.
REASONS FOR JUDGMENT BY: ROBERTSON, J.A.
Date: 19971204
Docket: A-31-97
CORAM: THE CHIEF JUSTICE
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA
Applicant
- and -
OZDEMIR POLAT
Respondent
REASONS FOR JUDGMENT
[1] The Tax Court Judge not having had the benefit of the reasons for decision of this Court in Still v. Minister of National Revenue, November 24, 1997, and there being no formal determination as to whether the respondent had acted in good faith in obtaining employment, without having obtained the required employment authorization ("work permit"), we are all of the view that the matter should be remitted to the Tax Court. Accordingly, the judicial review application will be allowed, the judgment of the Tax Court of Canada, dated December 9, 1996, set aside and the matter remitted to the Tax Court for rehearing and redetermination in accordance with the reasons in Still.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-31-97
| STYLE OF CAUSE: ATTORNEY GENERAL OF CANADA |
- and -
| OZDEMIR POLAT |
DATE OF HEARING: DECEMBER 4, 1997
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ROBERTSON, J.A.
Delivered at Toronto, Ontario
on Thursday, December 4, 1997
APPEARANCES: Ms. M. Judith Sheppard
Ms. Eleanor H. Thorn
For the Applicant
Mr. Ozdemir Polat
For the Respondent
SOLICITORS OF RECORD:
George Thomson
Deputy Attorney General
of Canada
For the Applicant
Mr. Ozdemir Polat
280 Wellesley Street, East
Suite 3119
Toronto, Ontario
M4X 1G7
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19971204 |
| Docket: A-31-97 |
| BETWEEN: |
| ATTORNEY GENERAL OF CANADA |
| Applicant |
| -and- |
| OZDEMIR POLAT |
| Respondent |
| REASONS FOR JUDGMENT |