Tax Court of Canada Judgments

Decision Information

Francavilla v. The Queen

Court (s) Database Tax Court of Canada Judgments
Date 2005-07-18
Neutral citation 2005 TCC 345
File numbers 2002-1140(IT)G
Judges and Taxing Officers Gerald J. Rip
Subjects Income Tax Act

Decision Content

 

 

 

 

Docket: 2002-1140(IT)G

BETWEEN:

ROBERT FRANCAVILLA,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent.

 

____________________________________________________________________

Appeals heard on March 7, 2005 at Toronto, Ontario

 

Before: The Honourable Justice Gerald J. Rip

 

Appearances:

 

For the Appellant:

The Appellant himself

 

Counsel for the Respondent:

Eric Sherbert

 

____________________________________________________________________

 

AMENDED JUDGMENT

          Whereas the Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment;

         

          The Judgment is amended as follows:

 

          The appeals from the assessments made under the Income Tax Act for the 1997 and 1998 taxation years are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.

 

          This Judgment is issued in substitution for the Judgment dated May 16, 2005.

 

       Signed at Ottawa, Canada this 18th day of July 2005.

 

"Gerald J. Rip"

Rip J.

 

 

 

 

Citation: 2005TCC345

Date: 20050718

Docket: 2002-1140(IT)G

BETWEEN:

ROBERT FRANCAVILLA,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent.

 

 

AMENDED REASONS FOR JUDGMENT

 

       Whereas the Reasons for Judgment dated May 16, 2005 contained an error arising from an accidental slip or omission and requires amendment to paragraph [4] as follows:

 

[4]   The appeals for 1997 and 1998 are allowed, without costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment so as to delete any penalties issued pursuant to subsection 163(2) and to reduce the amount of income added by the Minister for 1997 and 1998 to $39,103 and $21,733, respectively.

 

       Signed at Ottawa, Canada this 18th day of July 2005.

 

 

"Gerald J. Rip"

Rip J.

 

CITATION:                                       2005TCC345

 

COURT FILE NO.:                            2002-1140(IT)G

 

STYLE OF CAUSE:                          Robert Francavilla v. Her Majesty the Queen

PLACE OF HEARING:                     Toronto, Ontario

 

DATE OF HEARING:                       March 7, 2005

 

AMENDED

REASONS FOR JUDGEMENT BY:  The Honourable Justice Gerald J. Rip

 

DATE OF AMENDED

JUDGMENT:                                     July 18, 2005

 

APPEARANCES:

For the Appellant:

The Appellant himself

 

Counsel for the Respondent:

Eric Sherbert

 

COUNSEL OF RECORD:

 

       For the Appellant:

 

                   Name:                            

 

                   Firm:

 

       For the Respondent:                    John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Ontario

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