Martin v. Canada
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Martin v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-09-15 Neutral citation 2005 FCA 297 File numbers A-514-04 Decision Content Date: 20050915 Docket: A-514-04 Montréal, Quebec, September 15, 2005 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent JUDGMENT The appeal is dismissed without costs. "Alice Desjardins" J.A. Certified true translation Michael Palles Date: 20050915 Docket: A-514-04 Citation: 2005 FCA 297 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent Hearing held at Montréal, Quebec, on September 15, 2005. Judgment delivered from the bench at Montréal, Quebec, on September 15, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20050915 Docket: A-514-04 Citation: 2005 FCA 297 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on September 15, 2005) NOËL J.A. [1] In our opinion, Archambault J. was not bound by the res judicata rule and did not err in his interpretation of subsection 56(4) of the Income Tax Act or in his application of it to the facts of this case. [2] The appeal will accordingly be dismissed. [3] Since the appellant is before us primarily because of a…
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Martin v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-09-15 Neutral citation 2005 FCA 297 File numbers A-514-04 Decision Content Date: 20050915 Docket: A-514-04 Montréal, Quebec, September 15, 2005 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent JUDGMENT The appeal is dismissed without costs. "Alice Desjardins" J.A. Certified true translation Michael Palles Date: 20050915 Docket: A-514-04 Citation: 2005 FCA 297 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent Hearing held at Montréal, Quebec, on September 15, 2005. Judgment delivered from the bench at Montréal, Quebec, on September 15, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20050915 Docket: A-514-04 Citation: 2005 FCA 297 CORAM: DESJARDINS J.A. NOËL J.A. PELLETIER J.A. BETWEEN: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on September 15, 2005) NOËL J.A. [1] In our opinion, Archambault J. was not bound by the res judicata rule and did not err in his interpretation of subsection 56(4) of the Income Tax Act or in his application of it to the facts of this case. [2] The appeal will accordingly be dismissed. [3] Since the appellant is before us primarily because of a prior decision by the Tax Court of Canada in his favour, no costs should be allowed. "Marc Noël" J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-514-04 STYLE OFCAUSE: DENIS MARTIN Appellant and HER MAJESTY THE QUEEN Respondent and CAROLE POIRIER Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 15, 2005 REASONS FOR JUDGMENT OF THE COURT: (DESJARDINS, NOËL, PELLETIER JJ.A.) DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Isabelle Boisvert FOR THE APPELLANT Stéphanie Côté FOR THE RESPONDENT HER MAJESTY THE QUEEN Carole Poirier FOR HERSELF SOLICITORS OF RECORD: Daigle, Jacques & Associés Inc. Sherbrooke, Quebec FOR THE APPELLANT John. H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT HER MAJESTY THE QUEEN
Source: decisions.fca-caf.gc.ca