Blackmore Tax Decision
Docket: 2008-101(IT)G BETWEEN: WINSTON BLACKMORE, Appellant, and HER MAJESTY THE QUEEN, Respondent. ____________________________________________________________________ Appeals heard on January 23, 24, 25, 26, 30, 31, February 1, 2, 6, 7, 8, 9, 10, 27, 28, 29, March 1, 2 and May 2, 3, 4, 2012 at Vancouver, British Columbia Before: The Honourable Justice Diane Campbell Appearances: Counsel for the Appellant: David R. Davies Natasha S. Reid Counsel for the Respondent: Lynn M. Burch David Everett Selena Sit Zachary Froese ____________________________________________________________________ JUDGMENT The appeals from the assessments made under the Income Tax Act for the 2000, 2001, 2002, 2003, 2004 and 2006 taxation years are dismissed, in accordance with the attached Reasons for Judgment. The parties shall have sixty days from the date of my reasons to submit written submissions on costs, if they cannot otherwise reach an agreement on this matter. Page: 2 Signed at Summerside, Prince Edward Island, this 21st day of August 2013. “Diane Campbell” Campbell J. TABLE OF CONTENTS INTRODUCTION AND OVERVIEW ................................................................. 1 THE APPELLANT’S PERSONAL INCOME TAX FILINGS AND THE REASSESSMENTS ............................................................................................ 4 THE LEGISLATIVE HISTORY OF SECTION 143.............................................. 5 PRELIMINARY AND PRIMARY ISSUES .......................................................... 8 A. Statutory Interpretation B. Judicial
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