Surprenant v. The Queen

Surprenant v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2005-04-04
Neutral citation
2005 TCC 192
File numbers
2004-1707(IT)I
Judges and Taxing Officers
Pierre R. Dussault
Subjects
Income Tax Act
Decision Content
Docket: 2004-1707(IT)I
BETWEEN:
PASCAL SURPRENANT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances :
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1708(IT)I
BETWEEN:
PATRICE LÉVESQUE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1709(IT)I
BETWEEN:
DENIS LEPAGE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 1999 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1713(IT)I
BETWEEN:
ANDRÉ GRANGER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1724(IT)I
BETWEEN:
SAMUEL FORTIN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
___________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 1999 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1819(IT)I
BETWEEN:
DANIEL DARAÎCHE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1820(IT)I
BETWEEN:
MARTIN CHARRON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1821(IT)I
BETWEEN:
STÉPHANE AUGER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1823(IT)I
BETWEEN:
CHRISTOPHE ASENJO,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1825(IT)I
BETWEEN:
MICHEL BELLEY,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1954(IT)I
BETWEEN:
VINCENT PILON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1958(IT)I
BETWEEN:
ALAIN BORDELEAU,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1959(IT)I
BETWEEN:
GHISLAIN PELLERIN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1960(IT)I
BETWEEN:
LOÏC CALVEZ,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1961(IT)I
BETWEEN:
PHILIPPE CLAVERI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1999 and 2000 taxation years are allowed, with costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1962(IT)I
BETWEEN:
LUC DEMANCHE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Yan Gauthier (2004‑1963(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-1963(IT)I
BETWEEN:
YAN GAUTHIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeal heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Réal Bellemare (2004‑2140(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I), Carl Gauthier (2004‑2670(IT)I), Daniel Longchamps (2004‑3734(IT)I) and Mélanie Babineau (2004‑4113(IT)I), on March 2, 2005 at Montréal, Quebec.
Before: The Honourable Justice P. R. Dussault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Mounes Ayadi
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2000 taxation year is allowed, with costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. However, as all the appeals were heard on common evidence, fees for preparation of the hearing, for the hearing and for assessment of costs are limited to those that would apply to a single appeal.
Signed at Ottawa, Canada, this 4th day of April 2005.
“P. R. Dussault”
Dussault, J.
Translation certified true
on this 21st day of April 2005.
Gerald Woodard, Translator
Docket: 2004-2140(IT)I
BETWEEN:
RÉAL BELLEMARE,
Appellant,
and
HER MAJESTY THE QUEEN
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________ Appeals heard on common evidence with the appeals of Pascal Surprenant (2004‑1707(IT)I), Patrice Lévesque (2004‑1708(IT)I), Denis Lepage (2004‑1709(IT)I), André Granger (2004‑1713(IT)I), Samuel Fortin (2004-1724(IT)I), Daniel Daraîche (2004‑1819(IT)I), Martin Charron (2004‑1820(IT)I), Stéphane Auger (2004‑1821(IT)I), Christophe Asenjo (2004‑1823(IT)I), Michel Belley (2004‑1825(IT)I), Vincent Pilon (2004-1954(IT)I), Alain Bordeleau (2004‑1958(IT)I), Ghislain Pellerin (2004‑1959(IT)I), Loïc Calvez (2004‑1960(IT)I), Philippe Claveri (2004‑1961(IT)I), Luc Demanche (2004‑1962(IT)I), Yan Gauthier (2004‑1963(IT)I), Vita Elena Candeliere (2004‑2142(IT)I), Fred Hinton (2004‑2144(IT)I), Sophie Lamothe (2004‑2145(IT)I), Chantal Paquet (2004‑2149(IT)I), Michael Saini (2004‑2150(IT)I), Isabelle Serre (2004‑2152(IT)I), Martin Beauchamp (2004‑2437(IT)I), Martin Labelle (2004‑2441(IT)I), Stéphane Paquette (2004‑2443(IT)I), Daniel Longchamps (2004‑2445(IT)I), Patrick Polla (2004‑2447(IT)I), Martin Beauchamp (2004-2668(IT)I), Réal Bellemare (2004‑2669(IT)I)