Chaput v. The Queen

Chaput v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2011-07-15
Neutral citation
2011 TCC 363
File numbers
2010-247(IT)I
Judges and Taxing Officers
Alain Tardif
Subjects
Income Tax Act
Decision Content
Docket: 2010-247(IT)I
BETWEEN:
RICHARD CHAPUT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on July 15, 2011, at Montréal, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Agent for the appellant:
Serge Fréchette
Counsel for the respondent:
Simon Vincent
____________________________________________________________________
JUDGMENT
The appeal from the assessment made pursuant to the Income Tax Act for the 2007 taxation year is dismissed, in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 21st day of July 2011.
"Alain Tardif"
Tardif J.
Translation certified true
on this 17th day of August 2011.
Elizabeth Tan, Translator
Citation: 2011 TCC 363
Date: July 21, 2011
Docket: 2010-247(IT)I
BETWEEN:
RICHARD CHAPUT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
REASONS FOR JUDGMENT
(Delivered orally at the hearing on July 15, 2011)
Tardif J.
[1] This is an appeal regarding the 2007 taxation year. After reading the Notice of Appeal and Reply to the Notice of Appeal, and after hearing the comments and arguments of the agent for the appellant, Serge Fréchette, I find that the appeal must be dismissed since its only basis and all the elements taken into consideration in its support are frivolous, trivial or even insignificant.
[2] Moreover, in the circumstances, I confirm the validity of the penalty, since the appellant acknowledged and accepted the process and trivial arguments of his agent after being sworn in; the fact he consented and encouraged such an initiative constitutes gross negligence because it is essentially a crazy strategy implemented to avoid his tax liabilities.
Signed at Ottawa, Canada, this 21st day of July 2011.
"Alain Tardif"
Tardif J.
Translation certified true
on this 17th day of August 2011.
Elizabeth Tan, Translator
CITATION: 2011 TCC 363
COURT FILE NO.: 2010-247(IT)I
STYLE OF CAUSE: RICHARD CHAPUT v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: July 15, 2011
REASONS FOR JUDGMENT BY: The Honourable Justice Alain Tardif
DATE OF JUDGMENT: July 21, 2011
APPEARANCES:
Agent for the appellant:
Serge Fréchette
Counsel for the respondent:
Simon Vincent
COUNSEL OF RECORD:
For the appellant:
For the respondent: Myles J. Kirvan
Deputy Attorney General of Canada
Ottawa, Canada