Zelinski v. Canada
The appellant failed to demonstrate any error in the Tax Court Judge's exercise of discretion, therefore the Federal Court of Appeal dismissed the appeal and awarded costs.
Source-derived case information.
- Citation
- 2002 FCA 330
- Parties
- Appellant: Helga Zelinski; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 September 2002
- Procedural Posture
- Tax Appeal / Federal Court of Appeal Judgment on Appeal From Tax Court
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Judicial Discretion, Standard of Review, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Helga Zelinski
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal / Federal Court of Appeal Judgment on Appeal From Tax Court
Legal Issues
- 1 Whether the Tax Court Judge erred in the exercise of his discretion
Ratio Decidendi
The appellant failed to demonstrate any error in the Tax Court Judge's exercise of discretion, therefore the Federal Court of Appeal dismissed the appeal and awarded costs.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Zelinski v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-09-12 Neutral citation 2002 FCA 330 File numbers A-671-01 Decision Content Date: 20020917 Docket: A-671-01 Neutral citation: 2002 FCA 330 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: HELGA ZELINSKI Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on Thursday, September 12, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002. REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. Date: 20020917 Docket: A-671-01 Neutral citation: 2002 FCA 330 CORAM: LINDEN J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: HELGA ZELINSKI Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002) LINDEN J.A. [1] We have not been persuaded that the Tax Court Judge erred in the exercise of his discretion in this matter. The appeal will be dismissed with costs. "A. M. Linden" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-671-01 STYLE OF CAUSE: HELGA ZELINSKI Appellant - and - HER MAJESTY THE QUEEN Respondent DATE OF HEARING: THURSDAY, SEPTEMBER 12, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON THURSDAY, SEPTEMBER 12, 2002. DATED: TUESDAY, SEPTEMBER 17, 2002 APPEARANCES BY: Mr. George Gligoric For the Appellant Mr. David E. Spiro Ms. Brianna Caryll For the Respondent SOLICITORS OF RECORD: George Gligoric Barrister and Solicitor 1658 King Street East Hamilton, Ontario L8K 1T9 For the Appellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20020917 Docket: A-671-01 BETWEEN: HELGA ZELINSKI Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT