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Standard of Review on Appeal

Archives - February 2016

Posts tagged "Standard of Review on Appeal"

Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax Court
Feb 18, 2016 By Bill Innes
Categories:
Précis: Graham J. of the Tax Court dismissed Mr. Ghaffar’s application to set aside a previous decision dismissing his appeal for failure to appear at a status hearing. Mr. Ghaffar appealed to the Federal Court of Appeal. The Court of Appeal dismissed the appeal from the Bench, finding no reversible error.
Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax CourtREAD MORE »
Porotti v. R. - FCA: Appellant not an employee - no reversible error
Feb 17, 2016 By Bill Innes
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Précis: The Tax Court concluded that Ms. Porotti was not engaged in insurable and pensionable employment. The Federal Court of Appeal found no reversible error and dismissed the appeal with costs.
Porotti v. R. - FCA: Appellant not an employee - no reversible errorREAD MORE »
Bemco Confectionary v. R. - FCA: Interlocutory appeal dismissed - no reversible error
Feb 12, 2016 By Bill Innes
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Précis: This is an appeal from an interlocutory decision of the Tax Court blogged earlier on this site. The appeals in question involve roughly $30 million in GST on tobacco sales. In the Tax Court the taxpayer moved to strike large portions of the Crown’s assumptions contained in its Replies. The same motion was taken in each of 5 GST appeals. All of the appeals involved a single issue: Did the appellant sell tobacco products to Status Indians on Reserves or did it misrepresent the identity of its customers? The taxpayer sought to strike paragraphs of the Crown’s assumptions for various reasons:
Bemco Confectionary v. R. - FCA: Interlocutory appeal dismissed - no reversible errorREAD MORE »
Mcdonald v. R. - FCA: No reversible error in Tax Court - appeal dismissed from bench
Feb 05, 2016 By Bill Innes
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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.
Mcdonald v. R. - FCA: No reversible error in Tax Court - appeal dismissed from benchREAD MORE »
Mason v. R. - FCA: Taxpayer claimed his income earned by others - appeal dismissed from bench
Feb 01, 2016 By Bill Innes
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Précis: The Tax Court decision in Mason was blogged previously on this site. Mr. Mason was an accountant. He argued that the income from his accounting practice was owned by trusts or corporations (the evidence was unclear). He lost in the Tax Court. The Federal Court of Appeal found no reversible error and dismissed his appeal from the bench with costs.
Mason v. R. - FCA: Taxpayer claimed his income earned by others - appeal dismissed from benchREAD MORE »

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