Date: 20030623
Docket: A-428-02
Citation: 2003 FCA 280
CORAM: LÉTOURNEAU J.A.
BETWEEN:
MEL VENKAT
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on June 23, 2003.
Judgment delivered from the Bench at Vancouver, British Columbia on June 23, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20030623
Docket: A-428-02
Citation: 2003 FCA 280
CORAM: LÉTOURNEAU J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
MEL VENKAT
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia on June 23, 2003)
SHARLOW J.A.
This is an application for judicial review of a Tax Court judgment dismissing a G.S.T. appeal: Venkat v. Canada [2002] G.S.T.C. 73. The issue was whether Mr. Venkat had filed the appropriate form within the statutory time limit of four years. The Tax Court Judge, after carefully considering the evidence and the submissions, held that the form had not been filed on time.
[2] We are not persuaded that he erred in any way in reaching that conclusion.
[3] This application will be dismissed, in the circumstances, without costs.
(Sgd.) "Karen R. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-428-02
STYLE OF CAUSE: Mel Venkat v. Her Majesty the Queen
PLACE OF HEARING: Vancouver, B.C.
DATE OF HEARING: June 23, 2003
REASONS FOR JUDGMENT: LÉTOURNEAU, SHARLOW, MALONE JJ.A.
RENDERED FROM THE BENCH BY: SHARLOW, J.A.
APPEARANCES:
Mr. Mel Venkat FOR THE APPLICANT
on his own behalf
Ms. T. Nadine Taylor Pickering & FOR THE RESPONDENT
Ms. Lynn Burch
SOLICITORS OF RECORD:
Mr. Mel Venkat FOR THE APPLICANT
on his own behalf
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada