- Parties: The appellant was Bobbie Mann. The respondent was His Majesty the King.

- Subject Matter: The appellant filed appeals challenging reassessments of several taxation years. The Tax Court of Canada denied some of the relief sought in her appeals. She appealed the Tax Court’s decision and moved to adduce new evidence in the event that the court rejected her principal arguments against the reassessments.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appellant’s appeal and her motion to adduce new evidence. Regarding the proposed new evidence, the appeal court held that the appellant could have presented evidence before the Tax Court with due diligence. The appeal court found it not in the interest of justice to permit her to now raise expenses that she could have claimed before the Tax Court. Ultimately, the appeal court concluded that the appeal could not succeed on its merits. The appeal court saw no reviewable error in the Tax Court’s finding that the use of the net worth method to determine her income was appropriate. The appeal court found no palpable or overriding error on the Tax Court’s part in summarizing the facts or the steps taken.

- Date: The hearing was set on Sept. 18, 2024. The court released its decision on Sept. 18, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: The appeal court awarded costs of the appeal and of the motion in the all-inclusive amount of $2610.