Canada Trustco Mortgage Company v. Canada
The appeal is dismissed because the Court concluded there was no palpable and overriding error by the Tax Court judge in upholding the Minister's assessments of the civil penalty.
Source-derived case information.
- Citation
- 2009 FCA 267
- Parties
- Appellant: CANADA TRUSTCO MORTGAGE COMPANY; Respondent: HER MAJESTY THE QUEEN
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 15 September 2009
- Procedural Posture
- Tax Assessment Appeal to the Federal Court of Appeal / Appeal From Tax Court Judgment (hearing and Disposition)
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Penalty Assessment, Standard of Review Palpable and Overriding Error, Upholding Ministerial Assessments
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
CANADA TRUSTCO MORTGAGE COMPANY
Appellant
HER MAJESTY THE QUEEN
Respondent
Procedural Posture
Tax Assessment Appeal to the Federal Court of Appeal / Appeal From Tax Court Judgment (hearing and Disposition)
Legal Issues
- 1 Whether the Tax Court judge erred in upholding the Minister's assessments of a civil penalty
- 2 Whether the Minister's assessments were valid and recoverable
- 3 Whether there was a palpable and overriding error in the Tax Court judge's findings
Ratio Decidendi
The appeal is dismissed because the Court concluded there was no palpable and overriding error by the Tax Court judge in upholding the Minister's assessments of the civil penalty.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Canada Trustco Mortgage Company v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2009-09-15 Neutral citation 2009 FCA 267 File numbers A-511-08 Decision Content Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20090915 Docket: A-511-08 Citation: 2009 FCA 267 CORAM: SEXTON J.A. BLAIS J.A. LAYDEN-STEVENSON J.A. BETWEEN: CANADA TRUSTCO MORTGAGE COMPANY Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on September 15, 2009. Judgment delivered from the Bench at Toronto, Ontario, on September 15, 2009. REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A. Date: 20090915 Docket: A-511-08 Citation: 2009 FCA 267 CORAM: SEXTON J.A. BLAIS J.A. LAYDEN-STEVENSON J.A. BETWEEN: CANADA TRUSTCO MORTGAGE COMPANY Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on September 15, 2009) SEXTON J.A. [1] We are unable to conclude that the Tax Court Judge made any palpable or overriding error in upholding the Minister’s assessments of the civil penalty to recover the funds which the appellant was required to pay. [2] The appeal should therefore be dismissed with costs. “J. Edgar Sexton” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-511-08 APPEAL FROM A JUDGMENT OF THE DECISION OF JUDGE L.M. LITTLE DATED SEPTEMBER 8, 2008, IN DOCKET NO. 2006-2572 (IT)G. STYLE OF CAUSE: CANADA TRUSTCO MORTGAGE COMPANY v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: September 15, 2009 REASONS FOR JUDGMENT OF THE COURT BY: (SEXTON, BLAIS & LAYDEN-STEVENSON JJ.A.) DELIVERED FROM THE BENCH BY: SEXTON J.A. APPEARANCES: Thomas Sutton/ Heather L. Meredith/ Colin Taylor FOR THE APPELLANT Joanna Hill FOR THE RESPONDENT SOLICITORS OF RECORD: McCarthy Tétrault LLP Toronto, Ontario FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT