Date: 20060214
Docket: A-707-04
Citation: 2006 FCA 71
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
SEXTON J.A.
BETWEEN:
ORA P. HARKINS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Halifax, Nova Scotia, on February 14, 2006.
Judgment delivered from the Bench at Halifax, Nova Scotia, on February 14, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Docket: A-707-04
Citation: 2006 FCA 71
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
SEXTON J.A.
BETWEEN:
ORA P. HARKINS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Halifax, Nova Scotia, on February 14, 2006)
[1] We cannot see any palpable and overriding error in the conclusions of fact and inferences of fact made by the Tax Court judge regarding the time at which the written separation agreement was signed.
[2] As for the grounds of appeal raised by the appellant, we have not been convinced that they are founded or sufficiently meritorious to warrant our intervention.
[3] The appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
STYLE OF CAUSE: ORA P. HARKINS v. HER MAJESTY THE QUEEN
PLACE OF HEARING: HALIFAX, NOVA SCOTIA
DATE OF HEARING: FEBRUARY 14, 2006
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY, LÉTOURNEAU, SEXTON JJ.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
| Matthew J. D. Moir |
FOR THE APPELLANT
|
| Cecil S. Woon Catherine McIntyre |
FOR THE RESPONDENT
|
| Weldon McInnis Dartmouth, Nova Scotia |
FOR THE APPELLANT
|
| John H. Sims Q.C. Deputy Attorney General of Canada |
FOR THE RESPONDENT
|