Millette v. Canada
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Millette v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-04-17 Neutral citation 2002 FCA 141 File numbers A-84-99 Decision Content Date: 20020417 Docket: A-84-99 Montréal, Quebec, April 17, 2002 Coram: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is allowed solely for the purpose of referring the assessment back to the Minister so the amount of $6,667 can be allowed for the 1991 taxation year. The decision of the Tax Court of Canada judge is affirmed in all other respects, with costs to the respondent. "Robert Décary" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020417 Docket: A-84-99 Neutral citation: 2002 FCA 141 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on April 17, 2002. Judgment from the bench at Montréal, Quebec, on April 17, 2002. REASONS FOR JUDGMENT OF THE COURT: NOËL J.A. Date: 20020417 Docket: A-84-99 Neutral citation: 2002 FCA 141 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on April 17, 2002.) NOËL J.A. [1] The appellant represented himself before the Tax Court of Canada. In this Court he was represented by counsel. [2] The latter asked the Court to revise the trial judgm…
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Millette v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-04-17 Neutral citation 2002 FCA 141 File numbers A-84-99 Decision Content Date: 20020417 Docket: A-84-99 Montréal, Quebec, April 17, 2002 Coram: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is allowed solely for the purpose of referring the assessment back to the Minister so the amount of $6,667 can be allowed for the 1991 taxation year. The decision of the Tax Court of Canada judge is affirmed in all other respects, with costs to the respondent. "Robert Décary" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020417 Docket: A-84-99 Neutral citation: 2002 FCA 141 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on April 17, 2002. Judgment from the bench at Montréal, Quebec, on April 17, 2002. REASONS FOR JUDGMENT OF THE COURT: NOËL J.A. Date: 20020417 Docket: A-84-99 Neutral citation: 2002 FCA 141 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on April 17, 2002.) NOËL J.A. [1] The appellant represented himself before the Tax Court of Canada. In this Court he was represented by counsel. [2] The latter asked the Court to revise the trial judgment in accordance with a series of arguments that were not made to the trial court, and on which the trial judge had no opportunity to rule. He in fact asked the Court to retry the matter and make the necessary findings of fact. [3] We decline to do so. The case as presented to the trial judge does not allow this Court to make such findings, and in any case that is not the function of an appellate court (see Housen v. Nikolaisen, 2002 SCC 33). [4] The trial judge's finding that the appellant's son acted for his father as a nominee seems to the Court to be amply supported by the evidence. [5] Finally, the respondent conceded that an additional deduction of $6,667 should have been allowed for the 1991 taxation year. The appeal will accordingly be allowed solely to that extent. The respondent will be entitled to her costs. "Marc Noël" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20020417 Docket: A-84-99 Between: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD FILE: A-84-99 STYLE OF CAUSE: RÉGENT MILLETTE Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: April 17, 2002 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. CONCURRED IN BY: DÉCARY J.A. PELLETIER J.A. DATED: April 17, 2002 APPEARANCES: Guy P. Martel FOR THE APPELLANT Daniel Bourgeois FOR THE RESPONDENT SOLICITORS OF RECORD: Langlois, Gaudreau FOR THE APPELLANT Montréal, Quebec Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Ottawa, Ontario
Source: decisions.fca-caf.gc.ca