Tax Court of Canada Judgments

Citation: 2008TCC67

Date: 20080320

Docket: 2007-1684(IT)I

BETWEEN:

WILLIAM L. GRAY,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AMENDED REASONS FOR JUDGMENT

(Delivered orally from the Bench

at Fredericton, New Brunswick

on December 6, 2007.)

O'Connor, J.

[1]              In my opinion, notwithstanding the Affidavit, the reassessment is out of date, it's too late, and therefore the Appellant must succeed.

[2]              I have absolute faith in the Appellant's credibility and I believe that he did not receive the alleged original assessment for the 2002 year, and consequently the reassessment in 2006, which is under dispute, is too late, and therefore the appeal is allowed, and that reassessment is quashed.

These Amended Reasons for Judgment are issued in substitution for the Reasons for Judgment dated March 4, 2008.

          Signed at Ottawa, Canada this 20^th day of March, 2008.

"T. O'Connor"

CITATION:                                       2008TCC67

COURT FILE NO.:                            2007-1684(IT)I

STYLE OF CAUSE:                          William L.  Gray v. The Queen

PLACE OF HEARING:                     Fredericton, New Brunswick

DATE OF HEARING:                       December 6, 2008

AMENDED ORAL REASONS

FOR JUDGEMENT BY:                    The Honourable Justice T. O'Connor

DATE OF AMENDED ORAL

REASONS FOR JUDGMENT:          March 20, 2008

APPEARANCES:

COUNSEL OF RECORD:

       For the Appellant:

                          Name:                     

                            Firm:

       For the Respondent:                    John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada