Brizzi v. Canada
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Brizzi v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-06-05 Neutral citation 2008 FCA 200 File numbers A-294-07 Decision Content Date: 20080605 Docket: A-294-07 Citation: 2008 FCA 200 CORAM: LÉTOURNEAU J.A. NOËL J.A. TRUDEL J.A. BETWEEN: NICOLA BRIZZI Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on June 5, 2008. Judgment delivered from the bench at Montréal, Quebec, on June 5, 2008. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20080605 Docket: A-294-07 Citation: 2008 FCA 200 CORAM: LÉTOURNEAU J.A. NOËL J.A. TRUDEL J.A. BETWEEN: NICOLA BRIZZI Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on June 5, 2008) LÉTOURNEAU J.A. [1] We would dismiss this appeal. The argument made by the appellant’s counsel was not made anywhere, be it before the Tax Court of Canada or in the memorandum of fact and law before this Court. [2] In any event, what the appellant’s counsel is asking us to do is to bring the Income Tax Act in line with the provisions of the Criminal Code with regard to the forfeiture of property constituting the proceeds of crime in order to retroactively zero-rate forfeited property as of when it was forfeited. [3] The application clearly requires legislative amendments, and the discretion to bring the statutes in question in line with one another, as requested by the appellant, belongs to Parliament. [4] The appeal will be di…
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Brizzi v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-06-05 Neutral citation 2008 FCA 200 File numbers A-294-07 Decision Content Date: 20080605 Docket: A-294-07 Citation: 2008 FCA 200 CORAM: LÉTOURNEAU J.A. NOËL J.A. TRUDEL J.A. BETWEEN: NICOLA BRIZZI Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on June 5, 2008. Judgment delivered from the bench at Montréal, Quebec, on June 5, 2008. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20080605 Docket: A-294-07 Citation: 2008 FCA 200 CORAM: LÉTOURNEAU J.A. NOËL J.A. TRUDEL J.A. BETWEEN: NICOLA BRIZZI Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on June 5, 2008) LÉTOURNEAU J.A. [1] We would dismiss this appeal. The argument made by the appellant’s counsel was not made anywhere, be it before the Tax Court of Canada or in the memorandum of fact and law before this Court. [2] In any event, what the appellant’s counsel is asking us to do is to bring the Income Tax Act in line with the provisions of the Criminal Code with regard to the forfeiture of property constituting the proceeds of crime in order to retroactively zero-rate forfeited property as of when it was forfeited. [3] The application clearly requires legislative amendments, and the discretion to bring the statutes in question in line with one another, as requested by the appellant, belongs to Parliament. [4] The appeal will be dismissed with costs. “Gilles Létourneau” J.A. Certified true translation Johanna Kratz FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-294-07 STYLE OF CAUSE: Nicola Brizzi v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: June 5, 2008 REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. NOËL J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A. APPEARANCES: Roger Pilon FOR THE APPELLANT Annick Provencher FOR THE RESPONDENT SOLICITORS OF RECORD: Roger Pilon Laval, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca