Pal v. Canada
The Tax Court judge's credibility finding was not displaced by the other evidence and was entitled to deference; accordingly the appeals must be dismissed.
Source-derived case information.
- Citation
- 2005 FCA 201
- Parties
- Appellant: Satya Pal; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 26 May 2005
- Procedural Posture
- Appeal From Tax Court of Canada / Federal Court of Appeal Judgment on Appeal From Tax Court of Canada
- Outcome
- Appeals dismissed with costs
- Legal Topics
- Credibility of Witness, Costs, Standard of Appellate Review of Factual Findings
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Satya Pal
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court of Canada / Federal Court of Appeal Judgment on Appeal From Tax Court of Canada
Legal Issues
- 1 Whether the Tax Court judge erred in finding the witness not credible
- 2 Whether the other evidence before the Tax Court precluded a finding of non-credibility
- 3 Whether the appeals should be allowed or dismissed
Ratio Decidendi
The Tax Court judge's credibility finding was not displaced by the other evidence and was entitled to deference; accordingly the appeals must be dismissed.
Court Disposition
Appeals dismissed with costs
Orders
- Appeals dismissed
- One set of costs
Full Case Text
Judgment text and source record
1 paragraphs
Pal v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-05-26 Neutral citation 2005 FCA 201 File numbers A-525-04, A-526-04 Decision Content Date: 20050526 Dockets: A-525-04 A-526-04 Citation: 2005 FCA 201 CORAM: LINDEN J.A. ROTHSTEIN J.A. NOËL J.A. BETWEEN: SATYA PAL Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 26, 2005. Judgment delivered from the Bench at Toronto, Ontario, on May 26, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20050526 Dockets: A-525-04 A-526-04 Citation: 2005 FCA 201 CORAM: LINDEN J.A. ROTHSTEIN J.A. NOËL J.A. BETWEEN: SATYA PAL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on May 26, 2005) NOËL J.A. [1] The appellant lost his appeals before the Tax Court of Canada because the witness on which he relied was found to be not credible. [2] We do not agree with counsel's submissions that the evidence otherwise adduced before the Tax Court Judge precluded this finding. [3] The appeals will be dismissed with one set of costs. "Marc Noël" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKETS: A-525-04 A-526-04 STYLE OF CAUSE: SATYA PAL Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: MAY 26, 2005 REASONS FOR JUDGMENT OF THE COURT: (LINDEN, ROTHSTEIN & NOËL JJ.A.) DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Mr. James P. McReynolds FOR THE APPELLANT Ms. Sherry Darvish Mr. Brent Cuddy FOR THE RESPONDENT SOLICITORS OF RECORD: James P. McReynolds Toronto, Ontario FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT