Stein v. Canada

Stein v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2017-04-05
Neutral citation
2017 FCA 71
File numbers
A-426-15
Decision Content
Date: 20170405
Docket: A-426-15
Citation: 2017 FCA 71
[ENGLISH TRANSLATION]
CORAM:
GAUTHIER J.A.
BOIVIN J.A.
DE MONTIGNY J.A.
BETWEEN:
JEAN STEIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Montreal, Quebec, on April 4, 2017.
Judgment delivered at Montreal, Quebec, on April 5, 2017.
REASONS FOR JUDGMENT OF THE COURT BY:
BOIVIN J.A.
CONCURRED IN BY:
GAUTHIER J.A.
DE MONTIGNY J.A.
Date: 20170405
Docket: A-426-15
Citation: 2017 FCA 71
CORAM:
GAUTHIER J.A.
BOIVIN J.A.
DE MONTIGNY J.A.
BETWEEN:
JEAN STEIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
BOIVIN J.A.
[1] Mr. Stein is a proponent of [translation] “human taxation”, a theory according to which he is not a person subject to the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act).
[2] The Minister of National Revenue imposed a penalty on Mr. Stein after determining that he knowingly or under circumstances amounting to gross negligence, made false statements in the context of assessments in respect of the 2003 to 2007 and 2009 taxation years. The assessments themselves were not challenged before this Court. As was the case in the Tax Court of Canada, the sole issue concerns only the imposition of the penalty under subsection 163(2) of the Act.
[3] Mr. Stein is appealing from a decision of Justice Favreau dated July 9, 2015, in which he dismissed his appeal of the penalty imposed pursuant to subsection 163(2) of the Act.
[4] The appellant did not satisfy us that Justice Favreau erred in his assessment of the evidence, nor in his analysis of the applicable principles. At the hearing, Mr. Stein attempted to raise arguments that were not in his memorandum of fact and law, which we cannot deal with. Accordingly, and for essentially the same reasons as those stated by Justice Favreau, I would dismiss the appeal with costs.
“Richard Boivin”
J.A.
“I agree.
Johanne Gauthier J.A.”
“I agree.
Yves de Montigny J.A.”
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET:
A-426-15
STYLE OF CAUSE:
JEAN STEIN v. HER MAJESTY THE QUEEN
PLACE OF HEARING:
MONTREAL, QUEBEC
DATE OF HEARING:
APRIL 4, 2017
REASONS FOR JUDGMENT BY:
BOIVIN J.A.
CONCURRED IN BY:
GAUTHIER J.A.
DE MONTIGNY J.A.
DATED:
APRIL 5, 2017
APPEARANCES:
Jean Stein (representing himself)
FOR THE APPELLANT
Dany Leduc
FOR THE RESPONDENT
SOLICITORS OF RECORD:
William F. Pentney
Deputy Attorney General of Canada
FOR THE RESPONDENT