Salomon v. Canada (Deputy Attorney General)

Salomon v. Canada (Deputy Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2004-03-17 Neutral citation 2004 FCA 114 File numbers A-660-02 Decision Content Date: 20040317 Docket: A-660-02 Citation: 2004 FCA 114 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: NATHANIEL SALOMON Appellant and DEPUTY ATTORNEY GENERAL OF CANADA Respondent Heard at Montréal, Quebec, March 17, 2004 Judgment delivered from the Bench at Montréal, Quebec, March 17, 2004 REASONS FOR JUDGMENT OF THE COURT BY: RICHARD C.J. Date: 20040317 Docket: A-660-02 Citation: 2004 FCA 114 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: NATHANIEL SALOMON Appellant and DEPUTY ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, March 17, 2004) RICHARD C.J. [1] On April 26, 2001, the Minister of National Revenue denied the appellant's request under what is commonly referred to as the "fairness package", for relief from the payment of interest and penalties due by him pursuant to the Income Tax Act. [2] The appellant's application for judicial review to set aside the decision of the Minister was dismissed by a judge of the Federal Court on November 6, 2002. [3] The Federal Court judge concluded that there was no basis to support the appellant's allegations that the Minister had failed to properly consider all the information submitted by the appellant along with other information that was in his possession, before arriving at his decision. [4] The appellant filed a notice of appeal in this Court on November 29, 2002. [5] The appellant and the respondent each served and filed their memorandum of fact and law on or before March 21, 2003. [6] The appellant died at Montréal on May 21, 2003 and his estate is administered by the Curateur public du Québec who did not appear at the hearing of this appeal and informed the Registry of the Court that he would accept the decision of this Court. [7] Having considered the memoranda of the parties and having heard counsel for the respondent who relied on the respondent's written submissions, we are agreed that the Federal Court judge committed no reviewable error. [8] Accordingly, the appeal will be dismissed. "J. Richard" C.J. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-660-02 APPEAL FROM A ORDER OF THE TRIAL DIVISION DATED NOVEMBER 6, 2002, NO. T-900-01. STYLE OF CAUSE: NATHANIEL SALOMON Appellant and DEPUTY ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 17, 2004 REASONS FOR JUDGMENT OF THE COURT: RICHARD C.J., NOËL, PELLETIER, JJ.A. DELIVERED FROM THE BENCH BY: RICHARD C.J. APPEARANCES: Mr. Christopher R. Mostovac Ms. Virginie Falardeau FOR THE APPELLANT Mr. Pierre Lamothe FOR THE RESPONDENT SOLICITORS OF RECORD: RAVINSKY RYAN Montréal, Quebec FOR THE APPELLANT MORRIS ROSENBERG Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT