Staltari v. Canada (Attorney General)
The Tax Court Judge's failure to consider this Court's directions in prior decisions constituted an error of law; the Tax Court decision must be set aside and the matter remitted for a new hearing before a different Tax Court Judge, with costs awarded.
Source-derived case information.
- Citation
- 2003 FCA 448
- Parties
- Applicant: Catherine Staltari; Respondent: The Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 25 November 2003
- Procedural Posture
- Appeal / Judgment
- Outcome
- Application allowed
- Legal Topics
- Judicial Error, Precedent Compliance, Remittal, Procedural Fairness, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Catherine Staltari
Applicant
The Attorney General of Canada
Respondent
Procedural Posture
Appeal / Judgment
Legal Issues
- 1 Whether the Tax Court Judge erred in law by failing to consider directions of this Court in Légaré and Pérusse
- 2 Whether the Tax Court decision should be set aside and the matter remitted for a new hearing before a different judge
Ratio Decidendi
The Tax Court Judge's failure to consider this Court's directions in prior decisions constituted an error of law; the Tax Court decision must be set aside and the matter remitted for a new hearing before a different Tax Court Judge, with costs awarded.
Court Disposition
Application allowed
Orders
- Application allowed with costs
- Costs fixed at $1,200.00 including disbursements payable forthwith
Full Case Text
Judgment text and source record
1 paragraphs
Staltari v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2003-11-25 Neutral citation 2003 FCA 448 File numbers A-156-01 Decision Content Date: 20031125 Docket: A-156-01 Citation: 2003 FCA 448 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: CATHERINE STALTARI Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on November 25, 2003. Judgment delivered from the Bench at Toronto, Ontario, on November 25, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20031125 Docket: A-156-01 Citation: 2003 FCA 448 CORAM: STONE J.A. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: CATHERINE STALTARI Applicant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 25, 2003) SHARLOW J.A. [1] The applicant submits that in this case, as in Valente v. Canada (Minister of National Revenue - M.N.R.), 2003 FCA 132, [2003] F.C.J. No. 418 (QL) (F.C.A.), the Tax Court Judge erred in law when he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). She submits that this application should be allowed on the same basis as Valente. Counsel for the Crown has consented to that disposition of this application. [2] We agree that this case cannot be distinguished from Valente. Therefore, this application will be allowed with costs, to be fixed at $1,200.00, including disbursements, payable forthwith. The decision of the Tax Court will be set aside, and the matter will be referred back for a new hearing before a different Tax Court Judge. "Karen R. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET : A-156-01 STYLE OF CAUSE : CATHERINE STALTARI Applicant and THE ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING : TORONTO, ONTARIO DATE OF HEARING : NOVEMBER 25, 2003 REASONS FOR JUDGMENT OF THE COURT : (STONE, ROTHSTEIN, SHARLOW JJ.A.) DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES : Ms. Catherine Staltari FOR THE APPLICANT, ON HER OWN BEHALF Ms. Jenna Clark Mr. Arnold Bornstein FOR THE RESPONDENT SOLICITORS OF RECORD : Catherine Staltari Toronto, Ontario FOR THE APPLICANT, ON HER OWN BEHALF Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT