Date: 20010316
Docket: A-578-96
Neutral citation: 2001 FCA 70
CORAM: ROTHSTEIN J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
GRANT WILSON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Friday, March 16, 2001
Judgment delivered from the Bench at Toronto, Ontario,
on Friday, March 16, 2001
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20010316
Docket: A-578-96
Neutral citation: 2001 FCA 70
CORAM: ROTHSTEIN J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
GRANT WILSON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Friday, March 16, 2001)
MALONE J.A.
Given the detailed credibility and factual findings of the learned Trial Judge we have not been persuaded that any reviewable errors exist in this appeal. In our view the Trial Judge correctly concluded that the Appellant did not met the burden of establishing that he had exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in these circumstances.
On the facts, the Trial Judge correctly determined that the Appellant could not avail himself of the defence contemplated by subsection 227.1(3) of the Income Tax Act and, accordingly, properly dismissed the appeals in actions T-2518-89 and T-2522-89 with costs.
Counsel for the Appellant raised two arguments on this appeal that were not raised in the pleadings or in argument at trial. The Crown had no notice of these arguments and therefore, no opportunity to adduce evidence in answer to them. In these circumstances, we have concluded that we cannot consider these arguments at this stage because to do so would be unfairly prejudicial to the Crown.
We would dismiss this appeal with costs.
"B. Malone"
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-578-96
STYLE OF CAUSE: GRANT WILSON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
DATE OF HEARING: FRIDAY, MARCH 16, 2001
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: MALONE J.A.
Delivered from the Bench at Toronto, Ontario on Friday, March 16, 2001
APPEARANCES BY: Mr. Thomas S. Kent
For the Appellant
Mr. John R. Shipley
For the Respondent
SOLICITORS OF RECORD: Thomas S. Kent
Fine & Deo
Barristers & Solicitors
3100 Steeles Avenue West, Suite 300
Vaughan, Ontario
L4K 3R1
For the Appellant
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20010316
Docket: A-578-96
BETWEEN:
GRANT WILSON
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT