Date: 20030603
Docket: A-58-03
Citation: 2003 FCA 250
CORAM: LINDEN J.A.
BETWEEN:
LEO CHOW, LEO'S THE PLACE CABARET LTD.
Applicants
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on June 3, 2003.
Judgment delivered from the Bench at Vancouver, British Columbia, on June 3, 2003.
REASONS FOR JUDGMENT BY: ROTHSTEIN J.A.
CONCURRED IN BY:
CONCURRING REASONS BY:
CONCURRING REASONS IN RESULT ONLY BY:
DISSENTING REASONS BY:
Date: 20030603
Docket: A-58-03
Citation: 2003 FCA 250
CORAM: LINDEN J.A.
BETWEEN:
LEO CHOW, LEO'S THE PLACE CABARET LTD.
Applicants
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia on June 3, 2003)
ROTHSTEIN J.A.
[1] In spite of the submissions of applicants' counsel, we have not been persuaded that Beaubier J. erred in law or made any palpable or overriding error of fact that would justify this Court interfering with his decision. The Trial Judge's findings were based on his assessment that the applicant was not credible. This assessment is not one that this Court will reassess.
[2] In appropriate cases, penalties may be imposed on the basis of net worth assessments: see Philip v. R., [1996] 2 C.T.C. 2174 at 2188 (TCC).
[3] We will dismiss this appeal with costs to the respondent in the sum of $1,000 inclusive of disbursements.
(Sgd.) "Marshall E. Rothstein"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-58-03
STYLE OF CAUSE: Leo Chow et al v. Her Majesty The Queen
PLACE OF HEARING: Vancouver
DATE OF HEARING: June 3, 2003
REASONS FOR JUDGMENT : LINDEN, ROTHSTEIN & SEXTON JJ.A.
RENDERED FROM THE BENCH: ROTHSTEIN, J.A.
CONCURRED IN BY:
DATED: June 3, 2003
APPEARANCES:
Ms. Christine Hung FOR THE APPLICANT
Mr. Victor Caux FOR THE RESPONDENT
SOLICITORS OF RECORD:
Ms. Christine Hung FOR THE APPLICANT
(Barrister & Solicitor)
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada