Date: 20021003
Docket: A-238-02
Neutral citation: 2002 FCA 359
CORAM: DÉCARY J.A
LINDEN J.A.
BETWEEN:
GLENN ALEXANDER ROSS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on October 3, 2002.
Judgment rendered from the Bench at Vancouver, British Columbia, on October 3, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
Date: 20021003
Docket: A-238-02
Neutral citation: 2002 FCA 359
CORAM: DÉCARY J.A
LINDEN J.A.
LÉTOURNEAU J.A.
BETWEEN:
GLENN ALEXANDER ROSS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia,
on October 3, 2002)
DÉCARY J.A.
[1] Despite Mr. Ross' efforts to persuade us that the limitation period applicable to the Canada Customs and Revenue Agency's right to commence collection proceedings is running from the moment income is earned rather than from the moment the tax is assessed, we see no merit in his submissions and we are in substantial agreement with the reasons for judgment of Madam Justice Dawson (2002 D.T.C. 6884; [2002] 2 C.T.C. 222).
[2] We express no opinion, however, as to whether the applicable period for bringing action on judgments under the Limitation Act of British Columbia includes execution proceedings and is ten years under subsection 3(3) of that Act rather than six years, as found by the learned Judge on the basis of subsection 3(5).
[3] The appeal will be dismissed with costs.
"Robert Décary"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-238-02
STYLE OF CAUSE: Glenn Alexander Ross v. Her Majesty The Queen
PLACE OF HEARING: Vancouver
DATE OF HEARING: October 3, 2002
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY, J.A.
CORAM: DÉCARY J.A.
LINDEN J.A.
LÉTOURNEAU J.A.
DATED: October 3, 2002
APPEARANCES:
Mr. Glenn Alexander Ross FOR THE APPELLANT
Mr. David Jacyk FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. Glenn Alexander Ross FOR THE APPELLANT
(appearing on his own behalf)
FOR THE RESPONDENT
Mr. Morris Rosenberg
Deputy Attorney General of Canada