Singh Gill v. Canada
The Court found no error in the Tax Court Judge's decision sufficient to justify intervention and accordingly dismissed the appeal.
Source-derived case information.
- Citation
- 2013 FCA 135
- Parties
- Appellant: Jagmohan Singh Gill; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 23 May 2013
- Procedural Posture
- Appeal From the Tax Court of Canada to the Federal Court of Appeal / Hearing and Judgment (decision Delivered From the Bench)
- Outcome
- Appeal dismissed without costs
- Legal Topics
- Standard of Review, Error on Appeal, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Jagmohan Singh Gill
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From the Tax Court of Canada to the Federal Court of Appeal / Hearing and Judgment (decision Delivered From the Bench)
Legal Issues
- 1 Whether the Tax Court Judge committed an error of law, fact or mixed law and fact warranting appellate intervention
- 2 Whether any error would justify overturning the Tax Court judgment
- 3 Whether costs should be awarded
Ratio Decidendi
The Court found no error in the Tax Court Judge's decision sufficient to justify intervention and accordingly dismissed the appeal.
Court Disposition
Appeal dismissed without costs
Orders
- Appeal dismissed
- No costs awarded
Full Case Text
Judgment text and source record
1 paragraphs
Singh Gill v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2013-05-23 Neutral citation 2013 FCA 135 File numbers A-396-12 Decision Content Date: 20130523 Docket: A-396-12 Citation: 2013 FCA 135 CORAM: PELLETIER J.A. GAUTHIER J.A. WEBB J.A. BETWEEN: JAGMOHAN SINGH GILL Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 23, 2013. Judgment delivered from the Bench at Toronto, Ontario, on May 23, 2013. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. Date: 20130523 Docket: A-396-12 Citation: 2013 FCA 135 CORAM: PELLETIER J.A. GAUTHIER J.A. WEBB J.A. BETWEEN: JAGMOHAN SINGH GILL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on May 23, 2013) PELLETIER J.A. [1] Despite the able and learned argument made by Mr. Gill, we have not been persuaded that the Tax Court Judge committed any error justifying our intervention. [2] The appeal is dismissed but without costs. "J.D. Denis Pelletier" J.A FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-396-12 APPEAL FROM A JUDGMENT OF THE HONOURABLE MR. JUSTICE HOGAN OF THE TAX COURT OF CANADA, DATED SEPTEMBER 6, 2012, DOCKET NO. 2009-3693(IT)G STYLE OF CAUSE: JAGMOHAN SINGH GILL v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: May 23, 2013 REASONS FOR JUDGMENT OF THE COURT BY: (PELLETIER, GAUTHIER & WEBB JJ.A.) DELIVERED FROM THE BENCH BY: PELLETIER J.A. APPEARANCES: Jagmohan Singh Gill FOR THE APPELLANT, ON HIS OWN BEHALF Cecil S. Woon FOR THE RESPONDENT SOLICITORS OF RECORD: Jagmohan Singh Gill Markham, Ontario FOR THE APPELLANT, ON HIS OWN BEHALF William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT