Brace v. Canada

Brace v. Canada

The respondent's motion to admit the January 7, 2014 Tax Court letter is granted because the letter postdates the trial, is relevant to a decisive factual issue (the existence of an undated letter), is credible as a court business record, and could reasonably have affected the result; accordingly the Palmer test is...

Source-derived case information.

Citation
2014 FCA 92
Parties
Appellant: David Brace; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
4 April 2014
Procedural Posture
Tax Court Appeal to Federal Court of Appeal / Appeal Pending With Motion to Admit Fresh Evidence
Outcome
Motion granted: January 7, 2014 letter admitted as fresh evidence and to be included in a supplementary appeal book prepared and filed by the respondent within four days.
Legal Topics
Admission of Fresh Evidence, Palmer Test, Appeal Book Contents, Failure to Prosecute, Extension of Time
Source Language
en
Evidence Administrative Law Tax Law Civil Procedure Appeals Admission of Fresh Evidence Palmer Test Appeal Book Contents +2 more

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Parties

David Brace

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Tax Court Appeal to Federal Court of Appeal / Appeal Pending With Motion to Admit Fresh Evidence

  1. 1 Whether to admit fresh evidence on appeal (a January 7, 2014 Tax Court letter)
  2. 2 Whether an undated letter in the appeal book was improperly included and undermines Tax Court findings
  3. 3 Application of the Palmer test and residual discretion to admit fresh evidence

Ratio Decidendi

The respondent's motion to admit the January 7, 2014 Tax Court letter is granted because the letter postdates the trial, is relevant to a decisive factual issue (the existence of an undated letter), is credible as a court business record, and could reasonably have affected the result; accordingly the Palmer test is satisfied and the Court admits the fresh evidence (with residual discretion noted).

Court Disposition

Motion granted: January 7, 2014 letter admitted as fresh evidence and to be included in a supplementary appeal book prepared and filed by the respondent within four days.

Orders

  • The January 7, 2014 letter from Lucie Pilon (Tax Court of Canada) to Tokunbo Omisade (Department of Justice) is admitted as fresh evidence.
  • The admitted letter shall be included in a supplementary appeal book together with the Order, these reasons, and a table of contents.