Bélanger v. Canada (National Revenue)
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Bélanger v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 234 File numbers A-231-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgment delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) NOËL J.A. [1] The Tax Court of Canada judge dismissed the appeals of Gilles and François Bélanger on the ground that neither of them was credible. Counsel for the appellants raised no arguments challenging the judge’s finding on this point. [2] As for the penalty, the Court has considered whether the appellant Gilles Bélanger could have been justified in believing that the Minister of Revenue had recognized Lac Genest as being his residence for the taxation year preceding the years at issue. [3] However, as the documentary evidence filed by Gi…
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Bélanger v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 234 File numbers A-231-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgment delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) NOËL J.A. [1] The Tax Court of Canada judge dismissed the appeals of Gilles and François Bélanger on the ground that neither of them was credible. Counsel for the appellants raised no arguments challenging the judge’s finding on this point. [2] As for the penalty, the Court has considered whether the appellant Gilles Bélanger could have been justified in believing that the Minister of Revenue had recognized Lac Genest as being his residence for the taxation year preceding the years at issue. [3] However, as the documentary evidence filed by Gilles Bélanger for that year does not disclose the Minister’s position on this point, and, given the Tax Court of Canada judge’s finding regarding his credibility, this Court’s intervention would be unwarranted. [4] The appeal will be dismissed with costs. “Marc Noël” J.A. Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-231-09 (APPEAL FROM JUDGMENTS OF JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET NOS. 2008-4121(IT)I and 2008-4122(IT)I) STYLE OF CAUSE: GILLES BÉLANGER and FRANÇOIS BÉLANGER v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: September 20, 2010 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. PELLETIER J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Charles-Henri Desrosiers FOR THE APPELLANTS Christina Ham FOR THE RESPONDENT SOLICITORS OF RECORD: Desrosiers & Associés Sept-Îles, Quebec FOR THE APPELLANTS Myles J. Kirvan Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca