Ackaoui v. Canada
The Federal Court of Appeal refused to interfere with the trial judge's factual finding that the accountant was authorized to sign the waiver because the evidence supported that conclusion and the finding did not amount to a palpable and overriding error; therefore the appeal was dismissed.
Source-derived case information.
- Citation
- 2006 FCA 315
- Parties
- Appellant: Elias G. Ackaoui; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 27 September 2006
- Procedural Posture
- Tax Appeal (appeal From Tax Court of Canada) / Federal Court of Appeal Hearing and Decision; Reasons Delivered From the Bench on Appeal
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Waiver of Reassessment Period, Authority of Agent/accountant to Sign Waiver, Standard of Review Palpable and Overriding Error
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Elias G. Ackaoui
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal (appeal From Tax Court of Canada) / Federal Court of Appeal Hearing and Decision; Reasons Delivered From the Bench on Appeal
Legal Issues
- 1 Whether the appellant's accountant was authorized to sign the waiver of the normal reassessment period on the appellant's behalf
- 2 Whether the trial judge committed a palpable and overriding error in making that factual finding
Ratio Decidendi
The Federal Court of Appeal refused to interfere with the trial judge's factual finding that the accountant was authorized to sign the waiver because the evidence supported that conclusion and the finding did not amount to a palpable and overriding error; therefore the appeal was dismissed.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Ackaoui v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-09-27 Neutral citation 2006 FCA 315 File numbers A-405-05 Decision Content Date: 20060927 Docket: A-405-05 Citation: 2006 FCA 315 CORAM: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. BETWEEN: ELIAS G. ACKAOUI Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on September 27, 2006. Judgment delivered from the Bench at Montréal, Quebec, on September 27, 2006. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. Date: 20060927 Docket: A-405-05 Citation: 2006 FCA 315 CORAM: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. BETWEEN: ELIAS G. ACKAOUI Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on September 27, 2006) PELLETIER J.A. [1] Despite the determined efforts of Appellant’s counsel, we have not been persuaded that the trial judge committed a palpable and overriding error in concluding that the Appellant’s accountant was authorized to sign the waiver of the normal reassessment period on his behalf. [2] As is the case in all contentious matters, the evidence may well have supported a conclusion other than the one to which the trial judge ultimately came. However, it does support the trial judge’s conclusion which precludes a finding on our part that the latter committed a palpable and overriding error. [3] In the circumstances, the appeal will be dismissed with costs. "J.D. Denis Pelletier" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-405-05 APPEAL FROM THE JUDGMENT OF THE HONOURABLE MR. JUSTICE ANGERS OF THE TAX COURT OF CANADA DATED OCTOBER 16, 2005, DOCKET NO. 2002-2769(IT)G. STYLE OF CAUSE: Elias G. Ackaoui v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 27, 2006 REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: PELLETIER J.A. APPEARANCES: Mr. Konstantinos Voggas FOR THE APPELLANT Ms. Natalie Goulard FOR THE RESPONDENT SOLICITORS OF RECORD: SWEIBEL NOVEK LLP Montréal, Quebec FOR THE APPELLANT John H. Sims, QC Deputy Attorney General of Canada FOR THE RESPONDENT