http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/143244/index.do
Cridge v. Canada (March 15, 2016 – 2016 FCA 87, Ryer (author), Near, Boivin JJ. A.).
Précis: Ms. Cridge was denied the deduction of certain expenses and a bad debt. Before the Tax Court she argued unsuccessfully that the Income Tax Act (the “Act”) was unconstitutional. Her appeal to the Federal Court of Appeal was dismissed from the bench with costs of $500 to the Crown.
Decision: Justice Ryer was succinct in dismissing the appeal from the bench:
[2] Before the Judge, the Taxpayer challenged the reassessment on the basis that the Act was unconstitutional and therefore invalid. The Judge found that the Act was constitutional and, because the constitutional validity of the Act was the only issue raised by the Taxpayer, the Judge dismissed the appeal.
[3] In this appeal, the Taxpayer makes a number of arguments aimed at overturning the Judge's decision. However, we are all of the view that she has failed to demonstrate any error on the part of the Judge that warrants our intervention. Accordingly, the appeal will be dismissed with all inclusive costs of $500.