Case information
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30981
Frank Klotz v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2006-04-27 | Close file on Leave | |
| 2006-04-21 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2006-04-21 | Judgment on leave sent to the parties | |
| 2006-04-20 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-189-04, 2005 FCA 158, dated May 2, 2005, is dismissed with costs. Dismissed, with costs |
|
| 2006-03-27 | All materials on application for leave submitted to the Judges, Bi De Abe | |
| 2006-02-27 | Applicant's reply to respondent's argument, Completed on: 2006-02-27 | Frank Klotz |
| 2006-02-20 | Respondent's response on the application for leave to appeal, Completed on: 2006-02-20 | Her Majesty the Queen |
| 2006-01-24 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2006-01-19 | Application for leave to appeal, Completed on: 2006-01-19 | Frank Klotz |
| 2005-06-20 | Order on motion to extend the time to file and/or serve the leave application, (BY FISH J.) | |
| 2005-06-20 |
Decision on motion to extend time to file and /or serve the leave application, F, The motion for an extension the time to serve and file an application for leave to appeal is granted. The applicant shall serve and file an application for leave to appeal 60 days after the date the Federal Court of Appeal renders judgment in the case of Nash et al. v. The Queen. Granted |
|
| 2005-06-17 | Submission of motion to extend time to file and/ or serve the leave application, F | |
| 2005-06-17 | Response to the motion to extend the time to file and / or serve the leave application, (Letter Form), from Arnold H. Bornstein dated June 16/05, Completed on: 2005-06-17 | Her Majesty the Queen |
| 2005-06-07 | Motion to extend the time to file and or serve the application for leave to appeal, to 60 days after the date of disposition by the Federal Court of Appeal in Nash et al. v. Queen (bookform), Completed on: 2005-06-07 | Frank Klotz |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Klotz, Frank | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Klotz, Frank
Counsel
Thomas M. Boddez
P.O. Box 786, Bay Wellington Tower
33rd Floor, 181 Bay Street
Toronto, Ontario
M5J 2T3
Telephone: (416) 864-0829
FAX: (416) 864-1106
Agent
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
Party: Her Majesty the Queen
Counsel
130 King Street West
Suite 3400, Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3304
FAX: (416) 973-0810
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Taxation - Assessment - Fair Market Value - Charitable Gift Tax Credit - What is the fair market value of groups of limited edition prints purchased by the Applicant taxpayer and donated by him to a university - Taxpayer is entitled to a tax credit in respect of a donation based on the fair market value of the property donated - Whether the Federal Court of Appeal erred in holding that a fair market value determination is strictly a question of fact, reversible only if there has been a palpable and overriding error - Whether as a result of this error, the Federal Court of Appeal failed to properly apply the accepted judicial definition of “fair market value” to determine the fair market value of 250 limited edition original prints donated by the Applicant to a university.
The taxpayer, Mr. Klotz, purchased the 250 prints and then immediately donated to a university. The taxpayer made a claim for a charitable gift tax credit in an amount which was subsequently disallowed by the Minister. The Minister did allow a deduction in the amount at which the taxpayer had purchased the prints from the promoters. The Tax Court of Canada and the Federal Court of Appeal dismissed the appeals.
Lower court rulings
Tax Court of Canada
2003-308(IT)G
Appeal from the assessment under Income Tax Act for the 1999 taxation year allowed in part; Assessment referred back to the Minister of National Revenue solely for the purpose of deleting the penalties imposed under subsection 163(2)
Federal Court of Appeal
2005 FCA 158, A-189-04
Applicant's appeal dismissed; Respondent's cross-appeal dismissed
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
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