Singh v. Canada
The appeal is dismissed because the Tax Court Judge committed no error of law and his factual findings, including credibility assessments, were supported by the evidence; appellate intervention is unwarranted absent a palpable and overriding error.
Source-derived case information.
- Citation
- 2001 FCA 149
- Parties
- Appellant: Ajmer Singh; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 9 May 2001
- Procedural Posture
- Appeal From Tax Court (tax Appeal) / Decision on Appeal to the Federal Court of Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Standard of Review, Credibility Findings, Factual Findings, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ajmer Singh
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court (tax Appeal) / Decision on Appeal to the Federal Court of Appeal
Legal Issues
- 1 Whether the Tax Court Judge made errors of law
- 2 Whether the Tax Court Judge's factual findings were unsupported or based on a palpable and overriding error
- 3 Whether the appellate court should overturn credibility-based findings of the trial judge
Ratio Decidendi
The appeal is dismissed because the Tax Court Judge committed no error of law and his factual findings, including credibility assessments, were supported by the evidence; appellate intervention is unwarranted absent a palpable and overriding error.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Singh v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2001-05-09 Neutral citation 2001 FCA 149 File numbers A-772-99 Decision Content Date: 20010509 Docket: A-772-99 Neutral Citation: 2001 FCA 149 CORAM: DESJARDINS, J.A. ISAAC, J.A. MALONE, J.A. BETWEEN: AJMER SINGH Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Vancouver, British Columbia on Wednesday May 9, 2001) MALONE, J.A. [1] We have not been persuaded that the Tax Court Judge made any errors of law that would warrant our intervention. Nor is there any basis to interfere with his findings of fact, particularly, where, as in this case, his findings were based on the credibility of the witnesses that appeared before him. [2] This long standing rule is based on the principle that the trial judge is in the best position to determine the true facts having listened to the testimony and observed the demeanor of the witnesses. [3] This Court cannot overturn the factual findings of the Tax Court Judge unless his findings are unsupported by the evidence or are based on a palpable error of an overriding nature that is determinative in the assessment of the facts. No such factual errors exist in this case. [4] The appeal will be dismissed with costs. (Sgd.) "B. Malone" J.A.