Rana v. Canada
The Tax Court Judge correctly applied the relevant legal principles and made no error in his findings of fact; accordingly the applications for judicial review are dismissed.
Source-derived case information.
- Citation
- 2001 FCA 164
- Parties
- Appellant: Mohammad Akram Rana; Appellant: Attiyah Naseem Rana; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 23 May 2001
- Procedural Posture
- Judicial Review / Judgment on Appeal
- Outcome
- Applications for judicial review dismissed
- Legal Topics
- Judicial Review, Standard of Review, Findings of Fact
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Mohammad Akram Rana
Appellant
Attiyah Naseem Rana
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Judicial Review / Judgment on Appeal
Legal Issues
- 1 Whether the Tax Court Judge correctly applied the relevant legal principles
- 2 Whether there was any error in the Tax Court Judge's findings of fact
Ratio Decidendi
The Tax Court Judge correctly applied the relevant legal principles and made no error in his findings of fact; accordingly the applications for judicial review are dismissed.
Court Disposition
Applications for judicial review dismissed
Orders
- Applications dismissed
Full Case Text
Judgment text and source record
1 paragraphs
Rana v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2001-05-23 Neutral citation 2001 FCA 164 File numbers A-349-99 Decision Content Date: 20010523 Docket: A-349-99 Neutral Citation: 2001 FCA 164 CORAM: STRAYER J.A. ISAAC J.A. EVANS J.A. BETWEEN: MOHAMMAD AKRAM RANA Appellant and HER MAJESTY THE QUEEN Respondent BETWEEN: Docket: A-353-99 ATTIYAH NASEEM RANA Appellant and HER MAJESTY THE QUEEN Respondent Heard at Winnipeg, Manitoba, May 23, 2001 JUDGMENT delivered from the Bench at Winnipeg, Manitoba, May 23, 2001 REASONS FOR JUDGMENT BY: STRAYER J.A. Date: 20010523 Docket: A-349-99 Neutral Citation: 2001 FCA 164 CORAM: STRAYER J.A. ISAAC J.A. EVANS J.A. BETWEEN: MOHAMMAD AKRAM RANA Appellant and HER MAJESTY THE QUEEN Respondent BETWEEN: Docket: A-353-99 ATTIYAH NASEEM RANA Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba, May 23, 2001) STRAYER J.A. [1] These applications for judicial review were heard together. [2] We are all of the view that in both cases the Tax Court Judge correctly applied the relevant legal principles and that there was no error in his findings of fact. The applications will therefore be dismissed. "B.L. Strayer" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF SOLICITORS AND SOLICITORS ON THE RECORD DOCKET: A-349-99, A-353-99 STYLE OF CAUSE: Mohammad v. Her Majesty The Queen, Attiyah Naseem Rana v. Her Majesty The Queen PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING: May 23, 2001 REASONS FOR JUDGMENT OF THE HONOURABLE MR. JUSTICE STRAYER DATED MAY 23, 2001 APPEARANCES: Mohammad Akram Rana on his own behalf Attiyah Naseem Rana on her own behalf Mr. Lyle Bouvier for the Respondent Department of Justice 301 - 310 Broadway Winnipeg, MB R3C 0S6 SOLICITORS OF RECORD: Mohammad Akram Rana on his own behalf Attiyah Naseem Rana on her own behalf Morris Rosenberg Deputy Attorney General of Canada for the Respondent