Molenaar v. Canada

Molenaar v. Canada

The motion was dismissed because the trial record (including exhibit I-9) already established the payments totalling $233,504 as found by the trial judge, so the additional documents sought were unnecessary to enable this Court to decide the appeal and any calculation/transposition errors could be corrected from the...

Source-derived case information.

Citation
2004 FCA 73
Parties
Appellant: John Molenaar; Respondent: Her Majesty the Queen
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
23 February 2004
Procedural Posture
Tax Appeal / Motion to Include Documents in Appeal Book; Written Motion Decided Without Appearance
Outcome
Motion dismissed
Legal Topics
Admission of New Evidence on Appeal, Appeal Book, Motions to Supplement Record, Trial Judge Findings
Source Language
en
Tax Law Appellate Procedure Evidence Admission of New Evidence on Appeal Appeal Book Motions to Supplement Record Trial Judge Findings

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Parties

John Molenaar

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Tax Appeal / Motion to Include Documents in Appeal Book; Written Motion Decided Without Appearance

  1. 1 Whether documents not filed at trial can be added to the appeal book
  2. 2 Whether the additional documents are necessary to enable the Court to decide the appeal
  3. 3 Whether any calculation or transposition errors in the trial judge's reasons require new evidence

Ratio Decidendi

The motion was dismissed because the trial record (including exhibit I-9) already established the payments totalling $233,504 as found by the trial judge, so the additional documents sought were unnecessary to enable this Court to decide the appeal and any calculation/transposition errors could be corrected from the existing file.

Court Disposition

Motion dismissed

Orders

  • Motion to include additional documents in the appeal book is dismissed