Weber v. The Queen
The motions were without merit because the appellant failed to demonstrate any error in the judgment under appeal; accordingly the appeal and motions were dismissed and costs were awarded.
Source-derived case information.
- Citation
- 2001 FCA 300
- Parties
- Appellant: James Lorne Weber; Respondent: Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 11 October 2001
- Procedural Posture
- Appeal / Judgment on Appeal — Motions Dismissed
- Outcome
- Appeal dismissed with costs; motions dismissed.
- Legal Topics
- Tax Assessment, Seizure of Property, Motions, Costs, Administrative Enforcement
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
James Lorne Weber
Appellant
Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue
Respondent
Procedural Posture
Appeal / Judgment on Appeal — Motions Dismissed
Legal Issues
- 1 Whether the appellant demonstrated error in the judgment under appeal
- 2 Validity and enforceability of the Minister's assessments under the Income Tax Act and related statutes
- 3 Lawfulness of the seizure made on August 6, 1999 and entitlement to costs
Ratio Decidendi
The motions were without merit because the appellant failed to demonstrate any error in the judgment under appeal; accordingly the appeal and motions were dismissed and costs were awarded.
Court Disposition
Appeal dismissed with costs; motions dismissed.
Orders
- Motions dismissed with costs
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Weber v. The Queen Court (s) Database Federal Court of Appeal Decisions Date 2001-10-11 Neutral citation 2001 FCA 300 File numbers A-244-00 Decision Content Date: 20011011 Docket: A-244-00 Neutral citation: 2001 FCA 300 CORAM: ROTHSTEIN, J.A. SEXTON, J.A. EVANS, J.A. IN THE MATTER OF the Income Tax Act, and IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against: James Lorne Weber 707, 1100 - 8th Avenue S.W. Calgary, Alberta T2P 3T9 AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5 AND IN THE MATTER OF a seizure made on August 6, 1999. BETWEEN: JAMES LORNE WEBER Appellant - and - HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent Heard at Calgary, Alberta on Thursday, October 11, 2001. Judgment delivered from the Bench at Calgary, Alberta on Thursday, October 11,2001. REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, J.A. Date: 20011011 Docket: A-244-00 Neutral citation: 2001 FCA 300 CORAM: ROTHSTEIN, J.A. SEXTON, J.A. EVANS, J.A. IN THE MATTER OF the Income Tax Act, and IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against: James Lorne Weber 707, 1100 - 8th Avenue S.W. Calgary, Alberta T2P 3T9 AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5 AND IN THE MATTER OF a seizure made on August 6, 1999. BETWEEN: JAMES LORNE WEBER Appellant - and - HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Calgary, Alberta on Thursday, October 11, 2001.) ROTHSTEIN, J.A. [1] We are of the opinion that there is no merit to the Appellant's motions and they will be dismissed with costs. [2] The Appellant has not demonstrated any error in the judgment under appeal. The appeal will be dismissed with costs. "Marshall E. Rothstein" J.A. FEDERAL COURT OF CANADA FEDERAL COURT OF APPEAL Date: 20011011 Docket: A-244-00 CORAM: ROTHSTEIN, J.A. SEXTON, J.A. EVANS, J.A. IN THE MATTER OF the Income Tax Act, and IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under the Income Tax Act, Canada Pension Plan, Employment Insurance Act, Unemployment Insurance Act, against: James Lorne Weber 707, 1100 - 8th Avenue S.W. Calgary, Alberta T2P 3T9 AND IN THE MATTER OF the Civil Enforcement Act, S.A. 1994, c. C-10.5 AND IN THE MATTER OF a seizure made on August 6, 1999. BETWEEN: JAMES LORNE WEBER Appellant - and - HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-244-00 STYLE OF CAUSE: James Lorne Weber v. Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue PLACE OF HEARING: CALGARY, Alberta DATE OF HEARING: October 11, 2001 REASONS FOR JUDGMENT OF THE COURT BY ROTHSTEIN, J.A. DATED: October 11, 2001 APPEARANCES: Mr. James Lorne Weber FOR THE APPELLANT Ms. Margaret Irving FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. James Lorne Weber Calgary, Alberta FOR THE APPELLANT Mr. Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT