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
Source-derived case record
Summary, issues, holding and outcome
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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
Legal Issues
- 1 Whether documents not filed at trial can be added to the appeal book
- 2 Whether the additional documents are necessary to enable the Court to decide the appeal
- 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
Full Case Text
Judgment text and source record
1 paragraphs
Molenaar v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-02-23 Neutral citation 2004 FCA 73 File numbers A-315-03 Decision Content Date: 20040223 Docket: A-315-03 Citation: 2004 FCA 73 Present: PELLETIER J.A. BETWEEN: JOHN MOLENAAR Appellant and HER MAJESTY THE QUEEN Respondent Written motion decided without appearance of the parties. Order delivered at Ottawa, Ontario, on February 23, 2004. REASONS FOR ORDER AND ORDER: PELLETIER J.A. Date: 20040223 Docket: A-315-03 Citation: 2004 FCA 73 Present: PELLETIER J.A. BETWEEN: JOHN MOLENAAR Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR ORDER AND ORDER PELLETIER J.A. [1] The appellant has filed a motion to include, in the appeal book, some documents that were not filed into evidence before the judge of the Tax Court of Canada. [2] In support of his motion, the appellant alleges that the trial judge said there was evidence of payments to the appellant totalling $233 000, but the judge's reasons mention only payments totalling $166,000. The appellant submitss that the introduction of the documents in question will enable this Court to dispose of the appeal. [3] Upon review of the transcript, it appears that the judge found there was evidence that the payments received by the appellant for the period to the end of December 1999 totalled $233,000. The judge clearly stated that exhibit I-9 was sufficient evidence of this fact. [4] At paragraph 7 of his judgment, the judge accepted that the appellant received $233,504 from the Société de l'assurance-automobile du Québec, for the period from 1981 to 1997. [5] It follows that the documents the appellant wants to include in the appeal book are not necessary to enable the Court to decide his appeal. [6] If there is an error in calculation or transposition in the judge's reasons, the evidence that will enable its correction is already in the file. [7] The motion is dismissed. "J.D. DENIS PELLETIER" J.A. Certified true translation Kelley A. Harvey, BA, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-315-03 STYLE OF CAUSE: JOHN MOLENAAR Appellant and HER MAJESTY THE QUEEN Respondent WRITTEN MOTION CONSIDERED WITHOUT APPEARANCE OF THE PARTIES REASONS FOR ORDER AND ORDER: PELLETIER J.A. DATE OF REASONS FOR ORDER AND ORDER: February 23, 2004 WRITTEN SUBMISSIONS BY: Robert Jodoin For the appellant Stéphanie Côté For the respondent SOLICITORS OF RECORD: Jodoin Huppé, s.e.n.c. For the appellant Granby, Quebec Morris Rosenberg Deputy Attorney General of Canada For the respondent Montréal, Quebec