Court of Appeal for Ontario

Citation: Deep v. Canada Revenue Agency, 2010 ONCA 678

Date: 2010-10-18

Docket: C52070

Before: Goudge, Lang and Karakatsanis JJ.A.

Between:

Albert R. Deep, M.D., F.R.C.P.(C)

Appellant/Plaintiff

and

Canada Revenue Agency (Formerly Canada Customs and Revenue Agency), Joseph Ralbolsky, Kenneth Shand, and Her Majesty the Queen

Respondents/Defendants

Counsel:

Albert R. Deep, acting in person

Maria Vujnovic and Wendy J. Linden, for the respondents

Heard and released orally: October 8, 2010

On appeal from the order of Justice Edward P. Belobaba of the Superior Court of Justice, dated April 27, 2010.

ENDORSEMENT

[1] The appellant candidly acknowledges that his action is an attack on the decision of the tax court. He was unsuccessful in that court and has exhausted his right to appeal that decision. He is not entitled to once again attack it in the Ontario Superior Court. We agree with Justice Belobaba.

[2] The appeal is dismissed.

[3] Costs to the respondent fixed at $2500 inclusive of disbursements and applicable taxes.

“S. T. Goudge J.A.”

“S. E. Lang J.A.”

“Karakatsanis J.A.”