Isaac v. Canada
The Tax Court's reasons were deficient because they failed to adequately discuss documentary evidence that could show the appellant was sole owner; accordingly the appeal is allowed and the matter is remitted to the Tax Court for rehearing before a different judge.
Source-derived case information.
- Citation
- 2005 FCA 296
- Parties
- Appellant: Edith Monika Isaac; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 September 2005
- Procedural Posture
- Appeal From Tax Court Decision (gst) / Federal Court of Appeal Allowed Appeal and Remitted Matter to Tax Court for Rehearing Before a Different Judge
- Outcome
- Appeal allowed; matter remitted to the Tax Court for another hearing before a different judge; no costs
- Legal Topics
- Goods and Services Tax, Ownership Dispute, Documentary Evidence, Remittal for Rehearing, Judicial Reasons Sufficiency
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Edith Monika Isaac
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court Decision (gst) / Federal Court of Appeal Allowed Appeal and Remitted Matter to Tax Court for Rehearing Before a Different Judge
Legal Issues
- 1 Whether the Tax Court failed to adequately consider documentary evidence suggesting the appellant may have been sole owner of the property
- 2 Whether the appropriate remedy is to allow the appeal and remit the matter for rehearing before a different judge
Ratio Decidendi
The Tax Court's reasons were deficient because they failed to adequately discuss documentary evidence that could show the appellant was sole owner; accordingly the appeal is allowed and the matter is remitted to the Tax Court for rehearing before a different judge.
Court Disposition
Appeal allowed; matter remitted to the Tax Court for another hearing before a different judge; no costs
Orders
- Appeal allowed
- Matter remitted to the Tax Court for another hearing before a different Judge
Full Case Text
Judgment text and source record
1 paragraphs
Isaac v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-09-14 Neutral citation 2005 FCA 296 File numbers A-366-03 Decision Content Date: 20050914 Docket: A-366-03 Citation: 2005 FCA 296 CORAM: DÉCARY J.A. LINDENJ.A. SEXTON J.A. BETWEEN: EDITH MONIKA ISAAC Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on September 14, 2005. Judgment delivered from the Bench atVancouver, British Columbia, on September 14, 2005. REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. Date: 20050914 Docket: A-366-03 Citation: 2005 FCA 296 CORAM: DÉCARY J.A. LINDENJ.A. SEXTON J.A. BETWEEN: EDITH MONIKA ISAAC Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on September 14, 2005.) LINDENJ.A. [1] The Court is of the view that the reasons of the Tax Court were deficient in failing to discuss adequately the documentary evidence before the Court which tended to show that the appellant may well have been the sole owner of the property in question at the relevant time. [2] The appeal will therefore be allowed without costs and the matter will be remitted to the Tax Court for another hearing before a different Judge to be based on all of the documentary evidence and any oral evidence that the new Judge deems appropriate. "A.M. Linden" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-366-03 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED JUNE 10, 2003, NO. 2002-1568(GST)I) STYLE OF CAUSE: Edith Monika Isaac v. Her Majesty the Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: September 14, 2005 REASONS FOR JUDGMENT OF THE COURT: Décary J.A. Linden J.A. Sexton J.A. DELIVERED FROM THE BENCH BY: Linden J.A. APPEARANCES: Edith Monika Isaac THE APPELLANT on her own behalf Michael Taylor FOR THE RESPONDENT SOLICITORS OF RECORD: Edith Monika Isaac Salmon Arm, British Columbia THE APPELLANT on her own behalf John H. Sims, Q.C. Deputy Attorney General of Canada Department of Justice Vancouver, British Columbia FOR THE RESPONDENT