Haydon v. Canada
The Federal Court of Appeal found no error in the Tax Court Judge's dismissal of the appeal against the Minister's 1997 reassessment and dismissed the application with costs.
Source-derived case information.
- Citation
- 2001 FCA 344
- Parties
- Applicant: Andrew Scott Haydon; Respondent: Her Majesty the Queen, Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 13 November 2001
- Procedural Posture
- Tax Reassessment Appeal / Federal Court of Appeal Judgment on Appeal
- Outcome
- Application dismissed with costs.
- Legal Topics
- Reassessment, Dismissal, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Andrew Scott Haydon
Applicant
Her Majesty the Queen, Attorney General of Canada
Respondent
Procedural Posture
Tax Reassessment Appeal / Federal Court of Appeal Judgment on Appeal
Legal Issues
- 1 Whether the Tax Court Judge erred in dismissing the applicant's appeal against the Minister's reassessment for the 1997 taxation year
Ratio Decidendi
The Federal Court of Appeal found no error in the Tax Court Judge's dismissal of the appeal against the Minister's 1997 reassessment and dismissed the application with costs.
Court Disposition
Application dismissed with costs.
Orders
- Application dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Haydon v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2001-11-13 Neutral citation 2001 FCA 344 File numbers A-206-00 Decision Content Date: 20011113 Docket: A-206-00 Neutral citation: 2001 FCA 344 CORAM: STONE J.A. DÉCARY J.A. NOËL J.A. BETWEEN: ANDREW SCOTT HAYDON Applicant and HER MAJESTY THE QUEEN ATTORNEY GENERAL OF CANADA Respondens Heard at Ottawa, Ontario, on Tuesday, November 13, 2001. Judgment delivered from the Bench at Ottawa, Ontario, on Tuesday, November 13, 2001. REASONS FOR JUDGMENT BY: STONE J.A. Date: 20011113 Docket: A-206-00 Neutral citation: 2001 FCA 344 CORAM: STONE J.A. DÉCARY J.A. NOËL J.A. BETWEEN: ANDREW SCOTT HAYDON Applicant and HER MAJESTY THE QUEEN ATTORNEY GENERAL OF CANADA Respondents REASONS FOR JUDGMENT (Delivered from the Bench, at Ottawa, Ontario, Tuesday, November 13, 2001) STONE J.A. We have not been persuaded that the Tax Court Judge erred in dismissing the applicant's appeal against the Minister's reassessment for the 1997 taxation year. Accordingly, the application will be dismissed with costs. "A.J. STONE" J.A.