1057811 Ontario Inc. v. Canada (Minister of National Revenue)
The applicant failed to demonstrate any reviewable error by the trial judge; the excluded evidence was not shown to be relevant, therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2002 FCA 112
- Parties
- Applicant: 1057811 Ontario Inc., o/a Herman's Westdale Auto; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 20 March 2002
- Procedural Posture
- Appeal – Federal Court of Appeal / Judgment on Appeal (reasons Delivered From the Bench)
- Outcome
- Application dismissed; appeal dismissed
- Legal Topics
- Evidence Admissibility, Judicial Review, Standard of Appellate Review, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
1057811 Ontario Inc., o/a Herman's Westdale Auto
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal – Federal Court of Appeal / Judgment on Appeal (reasons Delivered From the Bench)
Legal Issues
- 1 Whether the trial judge erred in excluding certain evidence
- 2 Whether the excluded evidence was relevant
- 3 Whether the applicant established a reviewable error warranting appellate intervention
Ratio Decidendi
The applicant failed to demonstrate any reviewable error by the trial judge; the excluded evidence was not shown to be relevant, therefore the appeal is dismissed.
Court Disposition
Application dismissed; appeal dismissed
Orders
- Application dismissed
- The applicant shall pay costs of $1,500 inclusive of disbursements to the respondent.
Full Case Text
Judgment text and source record
1 paragraphs
1057811 Ontario Inc. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-03-20 Neutral citation 2002 FCA 112 File numbers A-639-99 Decision Content Date: 20020320 Docket: A-639-99 Neutral citation: 2002 FCA 112 CORAM: ROTHSTEIN J.A. SEXTON J.A. EVANS J.A. BETWEEN: 1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, Tuesday, March 19, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, March 19, 2002. REASONS FOR JUDGMENT OF THE COURT: ROTHSTEIN J.A. Date: 20020320 Docket: A-639-99 Neutral citation: 2002 FCA 112 CORAM: ROTHSTEIN J.A. SEXTON J.A. EVANS J.A. BETWEEN: 1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on Tuesday, March 19, 2002) ROTHSTEIN J.A. [1] The Applicant has not persuaded us of any reviewable error by the Trial Judge. It has not been demonstrated that the evidence excluded by the Trial Judge was relevant. [2] The application will be dismissed with costs of $1,500 inclusive of disbursements payable to the Respondent. "Marshall Rothstein" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION Names of Counsel and Solicitors of Record DOCKET: A-639-99 STYLE OF CAUSE: 1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent DATE OF HEARING: TUESDAY, MARCH 19, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. DATED: WEDNESDAY, MARCH 20, 2002 DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, MARCH 19, 2002. APPEARANCES BY: Mr. George Gligoric For the Applicant Mr. Eric Noble Ms. Lesley Sharon King For the Respondent SOLICITORS OF RECORD: George Gligoric Barrister & Solicitor 1658 King Street East Hamilton, Ontario L8K 1T9 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20020320 Docket: A-639-99 BETWEEN: 1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT