Raghavan v. Canada (Attorney General)
The Court concluded there was no reviewable error in the Tax Court Judge's dismissal of the appeals and no reasonable apprehension of bias arising from the Judge's conduct, and therefore the application is dismissed.
Source-derived case information.
- Citation
- 2002 FCA 343
- Parties
- Applicant: Vasundara Raghavan; Applicant: Gopalachari Raghavan; Respondent: The Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 24 September 2002
- Procedural Posture
- Appeal From Tax Court Reassessment / Decision on Appeal
- Outcome
- Application dismissed
- Legal Topics
- Tax Reassessment, Reasonable Apprehension of Bias, Judicial Conduct, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Vasundara Raghavan
Applicant
Gopalachari Raghavan
Applicant
The Attorney General of Canada
Respondent
Procedural Posture
Appeal From Tax Court Reassessment / Decision on Appeal
Legal Issues
- 1 Whether the Tax Court Judge committed a reviewable error in dismissing the applicants' appeals against tax reassessments for 1996 and 1997
- 2 Whether the Judge's conduct of the hearing gave rise to a reasonable apprehension of bias
Ratio Decidendi
The Court concluded there was no reviewable error in the Tax Court Judge's dismissal of the appeals and no reasonable apprehension of bias arising from the Judge's conduct, and therefore the application is dismissed.
Court Disposition
Application dismissed
Orders
- Application dismissed
- Costs fixed in favour of the respondent in the amount of $3000 inclusive of disbursements
Full Case Text
Judgment text and source record
1 paragraphs
Raghavan v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-09-24 Neutral citation 2002 FCA 343 File numbers A-350-01 Decision Content Date: 20020924 Docket: A-350-01 Neutral citation: 2002 FCA 343 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE J.A. BETWEEN: VASUNDARA RAGHAVAN & GOPALACHARI RAGHAVAN Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on Tuesday, September 24, 2002. Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, September 24, 2002. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20020924 Docket: A-350-01 Neutral citation: 2002 FCA 343 CORAM: ROTHSTEIN J.A. EVANS J.A. MALONE J.A. BETWEEN: VASUNDARA RAGHAVAN & GOPALACHARI RAGHAVAN Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on Tuesday, September 24, 2002) EVANS J.A. [1] We are not persuaded that, in dismissing the applicants' appeals against the reassessment of their tax liability for the years 1996 and 1997, the Tax Court Judge committed any reviewable error. We see no basis at all for the applicants' allegation that the Judge's conduct of the hearing gave rise to a reasonable apprehension of bias. [2] For these reasons, the application will be dismissed with costs fixed in the amount of $3000 inclusive of disbursements. "John M. Evans" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-350-01 STYLE OF CAUSE: VASUNDARA RAGHAVAN & GOPALACHARI RAGHAVAN Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent DATE OF HEARING: TUESDAY, SEPTEMBER 24, 2002 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: EVANS, J.A. DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, SEPTEMBER 24, 2002. DATED: TUESDAY, SEPTEMBER 24, 2002 APPEARANCES BY: Ms. Vasundara Raghavan Mr. Gopalachari Raghavan For the Applicants, on her and his own behalf Ms. Lesley King Mr. David Spiro For the Respondent SOLICITORS OF RECORD: Vasundara Raghavan Gopalachari Raghavan 756 Bloor Street East, Apt. "B" Mississauga, Ontario L4Y 2M6 For the Applicants, on her and his own behalf Morris Rosenburg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20020924 Docket: A-350-01 BETWEEN: VASUNDARA RAGHAVAN & GOPALACHARI RAGHAVAN Applicants - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT