Précis: Mr. Karam was unsuccessful in the Tax Court which concluded that his share of the gain on a sale of real property was business income. He did not appeal that decision but launched a judicial review application in the Federal Court where he sought to restrain the Minister’s collection activity to the amount of “profit” stated in the notice of confirmation he received in response to his notice of objection. Both parties admitted that the “profit” set out in the notice of confirmation was an error and did not reflect the assessment under appeal in the Tax Court. The Federal Court dismissed the application for judicial review as being a collateral attack on the decision of the Tax Court. Mr. Karam appealed to the Federal Court of Appeal which dismissed the appeal from the bench with costs.
Karam v. R. - FCA: Appeal dismissed from bench - collateral attack on Tax Court DecisionREAD MORE »