Date: 19991007
Docket: A-833-97
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
IN RE THE INCOME TAX ACT
BETWEEN:
GEOFFREY D. BELCHETZ
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Thursday, October 7, 1999
Judgment delivered orally from the Bench
at Toronto, Ontario on Thursday, October 7, 1999
REASONS FOR JUDGMENT BY: DÉCARY J.A.
Date: 19991007
Docket: A-833-97
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
IN RE THE INCOME TAX ACT
BETWEEN:
GEOFFREY D. BELCHETZ
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered orally from the Bench at Toronto, Ontario on
Thursday, October 7, 1999)
DÉCARY J.A.
[1] The appellant has alleged that his rights under the Canadian Charter of Rights and Freedoms have been breached by the use, by the respondent, of certain documents which are allegedly subject to a solicitor and client privilege. He claims, as a result, that his tax appeal should have been allowed on that basis alone, without the need to proceed to trial.
[2] The Tax Court Judge dismissed the motion as being premature. He was of the view that the Trial Judge would be in a better position to deal with the issue both "as a matter of evidence" and "as a Charter issue".
[3] We are of the opinion that the Tax Court Judge did not commit any reviewable error in the exercise of his discretion. The appellant will have full opportunity, at trial, to have the two issues thoroughly examined by the Trial Judge.
[4] The appeal will be dismissed, but without costs.
"Robert Décary"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-833-97
| STYLE OF CAUSE: GEOFFREY D. BELCHETZ |
| Appellant |
- and -
HER MAJESTY THE QUEEN
| Respondent |
DATE OF HEARING: THURSDAY, OCTOBER 7, 1999
PLACE OF HEARING: TORONTO, ONTARIO
| REASONS FOR JUDGMENT BY: DÉCARY J.A. |
Delivered at Toronto, Ontario
on Thursday, October 7, 1999
APPEARANCES: Mr. David Goodman
| For the Appellant |
Mr. Peter W. Kremer
For the Respondent
| SOLICITORS OF RECORD: Goodman, Solomon & Gold |
Barristers & Solicitors
1500-439 University Ave.,
Toronto, Ontario
M5G 1Y8
| For the Appellant |
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 19991007
Docket: A-833-97
BETWEEN:
GEOFFREY D. BELCHETZ
Appellant
- and -
| HER MAJESTY THE QUEEN |
Respondent
REASONS FOR JUDGMENT