http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/126943/index.do
Fisher v. Canada (December 3, 2015 – 2015 FCA 276, Stratas, Ryer (author), Gleason).
Précis: This is a decision of the Federal Court of Appeal on appeal from a Tax Court decision blogged earlier on this site. The Tax Court Judge found that Ms. Fisher failed to establish that a debt owing to her was uncollectible by the end of 2004. The decision, which was rendered from the bench, found that the Tax Court Judge did not err in concluding that the taxpayer failed to establish the debt in question was bad.
The appeal was dismissed with costs.
Decision: The Court of Appeal held that there was no palpable and overriding error on the part of the Tax Court Judge:
[4] Ms. Fisher has the burden of establishing that she honestly and reasonably believed that the debt owing to her by Niagara was uncollectible no later than the end of 2004. In the circumstances, no issue was taken with the honesty of her belief. However, after reviewing the evidence that was presented to him, the Judge concluded that it was insufficient to establish that her belief was reasonable.
[5] In reaching this conclusion, the Judge weighed the evidence and made factual findings. Such findings cannot be overturned by this Court in absence of a palpable and overriding error.
[6] We have not been persuaded that the Judge made any such error and accordingly the appeal is dismissed with costs.