Smith v. Canada
The Federal Court of Appeal held Judge Rip did not err in finding the appellant had no reasonable grounds to appeal the Minister's assessments and that there was no breach of section 2(e) of the Canadian Bill of Rights; accordingly the appeal was dismissed and no extension of time was warranted.
Source-derived case information.
- Citation
- 2004 FCA 337
- Parties
- Appellant: Andrew Smith; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 5 October 2004
- Procedural Posture
- Tax Appeal Application to Extend Time / Appeal From Tax Court of Canada Decision Dismissing Application to Extend Time
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Extension of Time to Appeal, Ministerial Assessments, Reasonable Grounds to Appeal, Canadian Bill of Rights S.2(e)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Andrew Smith
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal Application to Extend Time / Appeal From Tax Court of Canada Decision Dismissing Application to Extend Time
Legal Issues
- 1 Whether the Tax Court judge erred in concluding the appellant had no reasonable grounds to appeal the Minister's assessments for 1995 and 1996
- 2 Whether the appellant's rights under section 2(e) of the Canadian Bill of Rights were breached
Ratio Decidendi
The Federal Court of Appeal held Judge Rip did not err in finding the appellant had no reasonable grounds to appeal the Minister's assessments and that there was no breach of section 2(e) of the Canadian Bill of Rights; accordingly the appeal was dismissed and no extension of time was warranted.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
- No extension of time to file appeals granted.
Full Case Text
Judgment text and source record
1 paragraphs
Smith v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-10-05 Neutral citation 2004 FCA 337 File numbers A-110-04 Decision Content Date: 20041005 Docket: A-110-04 Citation: 2004 FCA 337 CORAM: DÉCARY J.A. NADON J.A. MALONE J.A. BETWEEN: ANDREW SMITH Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia on October 5, 2004. Judgment delivered from the Bench at Vancouver, British Columbia on October 5, 2004. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20041005 Docket: A-110-04 Citation: 2004 FCA 337 CORAM: DÉCARY J.A. NADON J.A. MALONE J.A. BETWEEN: ANDREW SMITH Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on October 5, 2004) NADON J.A. [1] This is an appeal from a decision of Judge Rip of the Tax Court of Canada dated February 3, 2004 who dismissed the Appellant's application for an order extending the time within which appeals from assessments made by the Minister of National Revenue under the Income Tax Act concerning taxation years 1995 and 1996 could be filed. [2] Judge Rip, in concluding as he did, was of the view that, inter alia, the Appellant had no reasonable grounds to appeal the Minister's assessments. [3] We are all of the view that Judge Rip made no error in so concluding. We are also of the view that, in the circumstances of this case, there was no breach of the Appellant's rights under section 2(e) of the Canadian Bill of Rights. [4] Consequently, this appeal will be dismissed with costs. (Sgd.) "Marc Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-110-04 STYLE OF CAUSE: Andrew Smith v. Her Majesty the Queen PLACE OF HEARING: Vancouver, B.C. DATE OF HEARING: October 5, 2004 REASONS FOR JUDGMENT: DÉCARY, NADON, MALONE JJ.A. REASONS READ FROM THE BENCH BY: NADON J.A. APPEARANCES: Mr. Andrew Smith FOR THE APPELLANT (pro-se) Mr. Michael Taylor FOR THE RESPONDENT Ms. Patricia Babcock SOLICITORS OF RECORD: Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General for Canada