Tossell v. Canada, 2005 FCA 263 (2005)

Date: 20050727

Docket: A-527-03

Citation: 2005 FCA 263

CORAM: DESJARDINS J.A.

ROTHSTEIN J.A.

SHARLOW J.A.

BETWEEN:

PATRICIA TOSSELL

Appellant

and

HER MAJESTY THE QUEEN

Respondent

and

LARRY PETERSON

Respondent

Heard at Toronto, Ontario, on May 10, 2005.

Reasons for judgment delivered at Ottawa, Ontario, on June 17, 2005.

Judgment and supplementary reasons delivered at Ottawa on July 27, 2005

REASONS FOR JUDGMENT BY: SHARLOW J.A.

CONCURRED IN BY: DESJARDINS J.A.

ROTHSTEIN J.A.

Date: 20050727

Docket: A-527-03

Citation: 2005 FCA 263

CORAM: DESJARDINS J.A.

ROTHSTEIN J.A.

SHARLOW J.A.

BETWEEN:

PATRICIA TOSSELL

Appellant

and

HER MAJESTY THE QUEEN

Respondent

and

LARRY PETERSON

Respondent

SUPPLEMENTARY REASONS FOR JUDGMENT

SHARLOW J.A.

[1] A question has arisen as to whether this Court has the jurisdiction to reverse a judgment of the Tax Court of Canada for which no notice of appeal has been filed in this Court. I have concluded, for the reasons that follow, that in the highly unusual circumstances of this case, the answer is yes.

[2] In 1995 and 1996, the respondent Mr. Larry Peterson paid the appellant Ms. Patricia Tossell child support totalling $24,000, in periodic payments of $2,000 per month. He did the same in 1996. He also paid her a lump sum of $36,000 in 1996 pursuant to the settlement of litigation in the Ontario court.

[3] Mr. Peterson claimed deductions for all of these...

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