http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/127841/index.do
Mcdonald v. The Queen (January 25, 2016 – 2016 FCA 23, Pelletier, de Montigny, Gleason (author) JJ. A.).
Précis: This was an appeal from a decision of Rip J. in the Tax Court who upheld a subsection 160(1) transferee assessment against Ms. Mcdonald on the basis that she had received funds from her husband at a time when he owed income tax and that she hid those funds in a new account she opened. The appeal was dismissed from the bench in three paragraphs; costs were awarded to the Crown of $1,000, all-inclusive.
Decision: The decision is pithy:
[1] The appellant has conceded that, unless we find that the Tax Court Judge made a palpable and overriding error in finding at paragraph 28 of his reasons that Ms. MacDonald cooperated with Mr. Chapman to assist him to hide his funds from the CRA, this appeal should be dismissed.
[2] We do not find that the Tax Court judge made any such error as there was evidence upon which the Judge could have come to this conclusion.
[3] This appeal will therefore be dismissed, with costs fixed in the amount of $1000.00, all-inclusive.