Federal Court of Appeal Decisions

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Date: 20011113

Docket: A-206-00

Neutral citation: 2001 FCA 344

CORAM:        STONE J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

                                                         ANDREW SCOTT HAYDON

                                                                                                                                                       Applicant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                ATTORNEY GENERAL OF CANADA

                                                                                                                                                   Respondens

                                  Heard at Ottawa, Ontario, on Tuesday, November 13, 2001.

          Judgment delivered from the Bench at Ottawa, Ontario, on Tuesday, November 13, 2001.

REASONS FOR JUDGMENT BY:                                                                                        STONE J.A.


Date: 20011113

Docket: A-206-00

Neutral citation: 2001 FCA 344

CORAM:        STONE J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

                                                         ANDREW SCOTT HAYDON

                                                                                                                                                       Applicant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                ATTORNEY GENERAL OF CANADA

                                                                                                                                               Respondents

                                                        REASONS FOR JUDGMENT

                   (Delivered from the Bench, at Ottawa, Ontario, Tuesday, November 13, 2001)

STONE J.A.

We have not been persuaded that the Tax Court Judge erred in dismissing the applicant's appeal against the Minister's reassessment for the 1997 taxation year. Accordingly, the application will be dismissed with costs.

                                                                                                                                               "A.J. STONE"        

                                                                                                                                                                  J.A.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.