Makaruk v. Canada (Attorney General)
Because the applicants expressly agreed to the net income figures at the Tax Court hearing they cannot later challenge reliance on those figures, and the purported $22,500 transcription/calculation error is immaterial to the outcome, the applications for judicial review must be dismissed.
Source-derived case information.
- Citation
- 2004 FCA 42
- Parties
- Applicant: Adam Makaruk; Respondent: The Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 27 January 2004
- Procedural Posture
- Judicial Review of Tax Court Decision / Final Judgment
- Outcome
- Applications for judicial review dismissed; respondent awarded costs.
- Legal Topics
- Net Income Calculation, Agreed Upon Figures, Transcription Error, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Adam Makaruk
Applicant
The Attorney General of Canada
Respondent
Procedural Posture
Judicial Review of Tax Court Decision / Final Judgment
Legal Issues
- 1 Whether the Tax Court judge erred in relying on net income figures used at trial
- 2 Whether the applicants are precluded from challenging figures they agreed to at the Tax Court hearing
- 3 Whether an alleged $22,500 calculation/transcription error affected the result
Ratio Decidendi
Because the applicants expressly agreed to the net income figures at the Tax Court hearing they cannot later challenge reliance on those figures, and the purported $22,500 transcription/calculation error is immaterial to the outcome, the applications for judicial review must be dismissed.
Court Disposition
Applications for judicial review dismissed; respondent awarded costs.
Orders
- Applications for judicial review dismissed.
- Respondent entitled to one set of costs and disbursements in both files.
Full Case Text
Judgment text and source record
1 paragraphs
Makaruk v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2004-01-27 Neutral citation 2004 FCA 42 File numbers A-143-03 Decision Content Date: 20040128 Docket: A-143-03 Citation: 2004 FCA 42 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: ADAM MAKARUK Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Edmonton, Alberta, on January 27th, 2004. Judgment delivered from the Bench at Edmonton, Alberta, on January 27th, 2004. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS, J.A. Date: 20040128 Docket: A-143-03 Citation: 2004 FCA 42 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: ADAM MAKARUK Applicant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Edmonton, Alberta on January 27, 2004) DESJARDINS J.A. [1] The applicants in this file and in file A-144-03, which were joined for hearing, claim that the figures retained by the Tax Court Judge as the net income generated by their business for the taxation years 1998 - 1999 and 2000 were inaccurate and that she erred in relying on them. [2] Yet these figures were agreed to by the applicants at the beginning of the hearing before the Tax Court Judges as demonstrated by the transcript of evidence at page 29 of the Respondent's record. [3] The applicants are therefore foreclosed to raise the point that relying on the agreed-to figures constituted an error made by the Tax Court Judge. [4] Furthermore, the applicants allege that the respondent made a calculation error in the amount of $22,500 in computing the income for the taxation year 2000. We are satisfied that the error is one of transcription in the preparation of the financial statement and that it does not affect the result. [5] The applications for judicial review will be dismissed. The respondent will be entitled to one set cost and disbursements in both files [6] A copy of these reasons will be placed on file A-144-03 in support of the judgment rendered therein. "Alice Desjardins" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-143-03 STYLE OF CAUSE: Adam Makaruk v. The Attorney General of Canada PLACE OF HEARING: Edmonton, Alberta DATE OF HEARING: January 27, 2004 REASONS FOR JUDGMENT OF THE COURT: Desjardins, J.A., Létourneau, J.A., Pelletier, J.A. DELIVERED FROM THE BENCH BY: Desjardins, J.A. APPEARANCES: Mr. Adam Makaruk (Self - Represented) FOR THE APPLICANT Ms. Marta Burns FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Adam Makaruk (Self - Represented) Edmonton, Alberta FOR THE APPLICANT Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT