Sanford v. R.
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Sanford v. R. Court (s) Database Federal Court of Appeal Decisions Date 2002-10-09 Neutral citation 2002 FCA 381 File numbers A-810-00 Decision Content Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM: ROTHSTEIN J.A. NOËL J.A. SEXTON J.A. BETWEEN: PAM SANFORD Appellant and HER MAJESTY THE QUEEN Respondent Heard at Winnipeg, Manitoba, on October 9, 2002. Judgment delivered from the Bench at Winnipeg, Manitoba, on October 9, 2002. REASONS FOR JUDGMENT BY: NOËL J.A. Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM: ROTHSTEIN J.A. NOËL J.A. SEXTON J.A. BETWEEN: PAM SANFORD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on October 9, 2002) NOËL J.A. [1] In our view, Judge Mogan of the Tax Court of Canada correctly concluded that the appellant and Markus Buchart were cohabiting in a conjugal relationship within the meaning of paragraph 252(4)(a) of the Income Tax Act, with the result that Mr. Buchart was the appellant's spouse within the meaning of the Act during the relevant period. (The reasons of the Tax Court Judge are reported at [2001] 1 CTC 2273.) [2] The fact that the appellant has made no express promise to live in permanence with Mr. Buchart must be considered in light of objective criteria such as those mentioned in Molodowich v.Penttimen (1980), 17 R.F.L. (2d) 376 (Ont. Dist. Ct.) as endorsed by the Supreme Court in M.V.H. [1999] 2 SCR 3 (at page 50 and 51) and a…
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Sanford v. R. Court (s) Database Federal Court of Appeal Decisions Date 2002-10-09 Neutral citation 2002 FCA 381 File numbers A-810-00 Decision Content Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM: ROTHSTEIN J.A. NOËL J.A. SEXTON J.A. BETWEEN: PAM SANFORD Appellant and HER MAJESTY THE QUEEN Respondent Heard at Winnipeg, Manitoba, on October 9, 2002. Judgment delivered from the Bench at Winnipeg, Manitoba, on October 9, 2002. REASONS FOR JUDGMENT BY: NOËL J.A. Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM: ROTHSTEIN J.A. NOËL J.A. SEXTON J.A. BETWEEN: PAM SANFORD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on October 9, 2002) NOËL J.A. [1] In our view, Judge Mogan of the Tax Court of Canada correctly concluded that the appellant and Markus Buchart were cohabiting in a conjugal relationship within the meaning of paragraph 252(4)(a) of the Income Tax Act, with the result that Mr. Buchart was the appellant's spouse within the meaning of the Act during the relevant period. (The reasons of the Tax Court Judge are reported at [2001] 1 CTC 2273.) [2] The fact that the appellant has made no express promise to live in permanence with Mr. Buchart must be considered in light of objective criteria such as those mentioned in Molodowich v.Penttimen (1980), 17 R.F.L. (2d) 376 (Ont. Dist. Ct.) as endorsed by the Supreme Court in M.V.H. [1999] 2 SCR 3 (at page 50 and 51) and applied by this Court in Lavoie v. Canada, 2001 D.T.C. 5083. [3] When regard is had to these criteria, it becomes clear that the appellant and Mr. Buchart were cohabiting in a conjugal relationship as the Tax Court Judge found. [4] The appeal will be accordingly dismissed with cost on the appeal which we fix at $1500, inclusive of disbursements. "Marc Noël" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF SOLICITORS AND SOLICITORS ON THE RECORD DOCKET: A-810-00 STYLE OF CAUSE: Pam Sanford v. Her Majesty the Queen PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING:October 9, 2002 REASONS FOR JUDGMENT OF THE HONOURABLE MR. JUSTICE NOËL DATED OCTOBER 9, 2002 APPEARANCES: Mr. Markus Buchart for the Appellant Barrister & Solicitor 735 Wolseley Avenue Winnipeg, Manitoba R3G 1C4 Mr. Perry Derksen for the Respondent Department of Justice Tax Litigation 301 - 310 Broadway Winnipeg, Manitoba R3C 0S6 SOLICITORS OF RECORD: Mr. Markus Buchart for the Appellant Barrister & Solicitor 735 Wolseley Avenue Winnipeg, Manitoba R3G 1C4 Morris Rosenberg Deputy Attorney General of Canada for the Respondent
Source: decisions.fca-caf.gc.ca