Davies v. Canada
The Tax Court's reasons did not contain legal error or palpable and overriding error in its findings; therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2019 FCA 191
- Parties
- Appellant: MICHAEL DAVIES; Respondent: HER MAJESTY THE QUEEN
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 25 June 2019
- Procedural Posture
- Appeal From Tax Court of Canada (income Tax) / Federal Court of Appeal Decision (hearing and Judgment Delivered)
- Outcome
- Appeal dismissed
- Legal Topics
- Standard of Review, Tax Assessment, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
MICHAEL DAVIES
Appellant
HER MAJESTY THE QUEEN
Respondent
Procedural Posture
Appeal From Tax Court of Canada (income Tax) / Federal Court of Appeal Decision (hearing and Judgment Delivered)
Legal Issues
- 1 Whether the Tax Court erred in law
- 2 Whether the Tax Court committed palpable and overriding error in findings of fact and mixed fact and law
Ratio Decidendi
The Tax Court's reasons did not contain legal error or palpable and overriding error in its findings; therefore the appeal is dismissed.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed.
- Costs fixed by agreement in the amount of $2,500, all-inclusive.
Full Case Text
Judgment text and source record
1 paragraphs
Davies v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2019-06-25 Neutral citation 2019 FCA 191 File numbers A-171-16 Decision Content Date: 20190625 Docket: A-171-16 Citation: 2019 FCA 191 CORAM: GAUTHIER J.A. STRATAS J.A. LASKIN J.A. BETWEEN: MICHAEL DAVIES Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on June 25, 2019. Judgment delivered from the Bench at Toronto, Ontario, on June 25, 2019. REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. Date: 20190625 Docket: A-171-16 Citation: 2019 FCA 191 CORAM: GAUTHIER J.A. STRATAS J.A. LASKIN J.A. BETWEEN: MICHAEL DAVIES Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on June 25, 2019). STRATAS J.A. [1] The appellant appeals from the order dated February 6, 2016 of the Tax Court of Canada (per Bocock J.): 2016 TCC 104. [2] The Tax Court did not err in law or commit any palpable and overriding error. Indeed, we substantially agree with the findings of law and mixed fact and law in the reasons of the Tax Court. [3] Therefore, we will dismiss the appeal with costs fixed by agreement in the amount of $2,500, all-inclusive. "David Stratas" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-171-16 APPEAL FROM AN ORDER OF THE HONOURABLE MR. JUSTICE R.S. BOCOCK DATED APRIL 27, 2016, DOCKET NOS. 2010-3571(IT)G AND 2014-2450(IT)G STYLE OF CAUSE: MICHAEL DAVIES v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: June 25, 2019 REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. STRATAS J.A. LASKIN J.A. DELIVERED FROM THE BENCH BY: STRATAS J.A. APPEARANCES: Arthur Birnbaum FOR THE APPELLANT Carol Calabrese For The Respondent SOLICITORS OF RECORD: Birnbaum Law Barrister and Solicitor For The Appellant Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent