Bolduc v. Canada
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Bolduc v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-11-03 Neutral citation 2003 FCA 411 File numbers A-14-03 Decision Content Date: 20031103 Docket: A-14-03 Citation: 2003 FCA 411 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: GASTON BOLDUC domiciled at 6 Warren Street, Lennoxville Province of Quebec, J1M 1N6 Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on November 3, 2003. Judgment from the bench at Montréal, Quebec, on November 3, 2003. REASONS FOR JUDGMENT OF THE COURT: NADON J.A. Date: 20031103 Docket: A-14-03 Citation: 2003 FCA 411 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: GASTON BOLDUC domiciled at 6 Warren Street, Lennoxville, Province of Quebec, J1M 1N6 Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on November 3, 2003) NADON J.A. [1] The Court was not persuaded that Judge Archambault of the Tax Court of Canada erred in concluding that the Minister could assess the appellant under section 160 of the Income Tax Act, thereby holding him liable for the tax debt of his brother Paulin Bolduc. [2] In particular, we consider that Judge Archambault correctly concluded based on section 1212 of the Civil Code of Lower Canada that the appellant could not rely, against the respondent, on the counter-letter according to which ownership of the automobile had not been transferred to him. [3] For these reasons, the appeal will be di…
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Bolduc v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-11-03 Neutral citation 2003 FCA 411 File numbers A-14-03 Decision Content Date: 20031103 Docket: A-14-03 Citation: 2003 FCA 411 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: GASTON BOLDUC domiciled at 6 Warren Street, Lennoxville Province of Quebec, J1M 1N6 Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on November 3, 2003. Judgment from the bench at Montréal, Quebec, on November 3, 2003. REASONS FOR JUDGMENT OF THE COURT: NADON J.A. Date: 20031103 Docket: A-14-03 Citation: 2003 FCA 411 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: GASTON BOLDUC domiciled at 6 Warren Street, Lennoxville, Province of Quebec, J1M 1N6 Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on November 3, 2003) NADON J.A. [1] The Court was not persuaded that Judge Archambault of the Tax Court of Canada erred in concluding that the Minister could assess the appellant under section 160 of the Income Tax Act, thereby holding him liable for the tax debt of his brother Paulin Bolduc. [2] In particular, we consider that Judge Archambault correctly concluded based on section 1212 of the Civil Code of Lower Canada that the appellant could not rely, against the respondent, on the counter-letter according to which ownership of the automobile had not been transferred to him. [3] For these reasons, the appeal will be dismissed with costs. "Marc Nadon" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-14-03 (APPEAL FROM TAX COURT OF CANADA JUDGMENT OF DECEMBER 12, 2002, CASE No. 2000-2403 (IT)G) STYLE OF CAUSE: GASTON BOLDUC v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 3, 2003 REASONS FOR JUDGMENT OF THE COURT: NADON J.A. DELIVERED AT THE HEARING (BY): DÉCARY, NOËL, NADON JJ.A. APPEARANCES: Ronald Fecteau FOR THE APPELLANT Simon-Nicolas Crépin FOR THE RESPONDENT SOLICITORS OF RECORD: MONTY COULOMBE s.e.n.c. FOR THE APPELLANT Sherbrooke, Quebec MORRIS ROSENBERG FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec
Source: decisions.fca-caf.gc.ca