BETWEEN:
and
AMENDED REASONS FOR JUDGMENT
(Delivered orally from the Bench
at Fredericton, New Brunswick
on December 6, 2007.)
[1] In my opinion, notwithstanding the Affidavit, the reassessment is out of date, it's too late, and therefore the Appellant must succeed.
[2] I have absolute faith in the Appellant's credibility and I believe that he did not receive the alleged original assessment for the 2002 year, and consequently the reassessment in 2006, which is under dispute, is too late, and therefore the appeal is allowed, and that reassessment is quashed.
These Amended Reasons for Judgment are issued in substitution for the Reasons for Judgment dated March 4, 2008.
Signed at Ottawa, Canada this 20th day of March, 2008.
COURT FILE NO.: 2007-1684(IT)I
STYLE OF CAUSE: William L. Gray v. The Queen
PLACE OF HEARING: Fredericton, New Brunswick
DATE OF HEARING: December 6, 2008
AMENDED ORAL REASONS
FOR JUDGEMENT BY: The Honourable Justice T. O'Connor
DATE OF AMENDED ORAL
REASONS FOR JUDGMENT: March 20, 2008
APPEARANCES:
COUNSEL OF RECORD:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada