Date: 20030327
Docket: A-310-02
Neutral citation: 2003 FCA 169
CORAM: DÉCARY J.A.
BETWEEN:
KELVIN D. ARMSTRONG
Applicant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
Heard at Vancouver, British Columbia on March 27, 2003.
Judgment delivered at Vancouver, British Columbia on March 27, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20030327
Docket: A-310-02
Neutral citation: 2003 FCA 169
CORAM: DÉCARY J.A.
NOËL J.A.
SHARLOW J.A.
BETWEEN:
KELVIN D. ARMSTRONG
Applicant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
REASONS FOR JUDGMENT
NOËL J.A.
[1] We have not been persuaded that the Tax Court Judge committed any reviewable error in coming to the conclusion that the applicant had failed to demonstrate due diligence within the meaning of subsection 323(3) of the Excise Tax Act.
[2] The application will be dismissed with costs.
(Sgd.) "Marc Noël"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-310-02
STYLE OF CAUSE: Kelvin D. Armstrong v. The Attorney General of Canada
PLACE OF HEARING: Vancouver
DATE OF HEARING: March 27, 2003
REASONS FOR Judgment : NOËL J.A.
CONCURRED IN BY:
DATED: March 27, 2003
APPEARANCES:
Mr. George F. Jones FOR THE APPLICANT
Ms. Patricia A. Babcock FOR THE RESPONDENT
Ms. Nadine Taylor Pickering
SOLICITORS OF RECORD:
Jones Emery Hargreaves Swan FOR THE APPLICANT
Victoria
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada