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Date: 20010425

Docket: A-571-99

CORAM:        ROTHSTEIN, J.A.

NOËL, J.A.

SHARLOW, J.A.                   

BETWEEN:

RADOVAN J. JOCIC

                                                                                                                                Applicant

- and -

HER MAJESTY THE QUEEN

                                                                                                                            Respondent

Heard at Edmonton, Alberta, on Wednesday, April 25th, 2001.

JUDGMENT delivered at Edmonton, Alberta, on Wednesday, April 25th , 2001.

REASONS FOR JUDGMENT BY:                                                              SHARLOW, J.A.

CONCURRED IN BY:                                                                               ROTHSTEIN, J.A.

                                                                                                                             NOËL, J.A.

                                                                                                                                               


Date: 20010425

Docket: A-571-99

                                                                                                         Citation: 2001 FCA 125

CORAM:        ROTHSTEIN, J.A.

NOËL, J.A.

SHARLOW, J.A.

BETWEEN:

RADOVAN J. JOCIC

                                                                                                                                Applicant

- and -

HER MAJESTY THE QUEEN

                                                                                                                            Respondent

                                              REASONS FOR JUDGMENT

SHARLOW, J.A.:

[1]       Despite Ms. Gilbert's able argument, we are not persuaded that the Tax Court Judge erred in dismissing this appeal. The evidence before the Tax Court Judge did not establish that Mr. Jocic's corporation was a source of income. For that reason, this appeal must be dismissed.

"Karen R. Sharlow"       

     J.A.

EDMONTON, Alberta

April 25th, 2001.


                                           FEDERAL COURT OF CANADA

                                                      APPEAL DIVISION

                      NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                    A-571-99

STYLE OF CAUSE:                    RADOVAN J. JOCIC    v.

HER MAJESTY THE QUEEN

PLACE OF HEARING:              EDMONTON, ALBERTA

DATE OF HEARING:                APRIL 25TH, 2001

REASONS FOR JUDGMENT of SHARLOW, J.A.

DATED:                                       APRIL 25TH , 2001       

APPEARANCES:

JON D. GILBERT                                                              FOR THE APPLICANT

BONNIE F. MOON                                                          FOR THE RESPONDENT

and BELINDA SCHMID

SOLICITORS OF RECORD:

FELESKY FLYNN                                                            FOR THE APPLICANT

MORRIS ROSENBERG                                                    FOR THE RESPONDENT

DEPUTY ATTORNEY GENERAL OF CANADA

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