Lewin v. Canada
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Lewin v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-11-20 Neutral citation 2002 FCA 461 File numbers A-297-01 Decision Content Date: 20021120 Docket: A-297-01 Québec, Quebec, November 20, 2002 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is dismissed with costs. "John D. Richard" Chief Justice Certified true translation Suzanne M. Gauthier, C.Tr., LL.L. Date: 20021120 Docket: A-297-01 Neutral Citation: 2002 FCA 461 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Québec, Quebec, on November 20, 2002. Judgment delivered from the bench at Québec, Quebec, on November 20, 2002. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20021120 Docket: A-297-01 Neutral Citation: 2002 FCA 461 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered at the hearing in Québec, Quebec on November 20, 2002) NOËL J.A. [1] This is an appeal from a decision handed down by Judge Tardif of the Tax Court of Canada (2001 TCJ 242) to the effect that the interest income generated by the term deposits held by the appellant in a Caisse populaire situated on a reserve were not covered by the tax exemption provided in paragraph 87(1)(b) of the Indian Act, R.S.C. 1985, c. I-6. [2] Notwithstand…
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Lewin v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-11-20 Neutral citation 2002 FCA 461 File numbers A-297-01 Decision Content Date: 20021120 Docket: A-297-01 Québec, Quebec, November 20, 2002 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is dismissed with costs. "John D. Richard" Chief Justice Certified true translation Suzanne M. Gauthier, C.Tr., LL.L. Date: 20021120 Docket: A-297-01 Neutral Citation: 2002 FCA 461 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Québec, Quebec, on November 20, 2002. Judgment delivered from the bench at Québec, Quebec, on November 20, 2002. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20021120 Docket: A-297-01 Neutral Citation: 2002 FCA 461 CORAM: CHIEF JUSTICE RICHARD DÉCARY J.A. NOËL J.A. BETWEEN: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered at the hearing in Québec, Quebec on November 20, 2002) NOËL J.A. [1] This is an appeal from a decision handed down by Judge Tardif of the Tax Court of Canada (2001 TCJ 242) to the effect that the interest income generated by the term deposits held by the appellant in a Caisse populaire situated on a reserve were not covered by the tax exemption provided in paragraph 87(1)(b) of the Indian Act, R.S.C. 1985, c. I-6. [2] Notwithstanding certain factual distinctions, it is our opinion that the investment income at issue here, and in particular the way in which it was generated, raises the same question of principle as the one decided by this Court in Recalma v. Canada, [1998] 2 C.T.C. 403 (application for leave to appeal dismissed, No. 26668). [3] In our opinion, the judge below, in relying on that case, was properly apprised of the law, and we are unable to detect any error in the application of the relevant tests. [4] The appeal will therefore be dismissed with costs. "Marc Noël" Judge Certified true translation Suzanne M. Gauthier, C.Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20021120 Docket: A-297-01 Between: STEVEN LEWIN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A-297-01 STYLE: STEVEN LEWIN and HER MAJESTY THE QUEEN PLACE OF HEARING: Québec, Quebec DATE OF HEARING: November 20, 2002 REASONS FOR JUDGMENT OF THE COURT: Noël J.A. CONCURRING: Chief Justice Richard Décary J.A. DATED: November 20, 2002 APPEARANCES: Marc Watters for the appellant Sophie-Lyne Lefebvre for the respondent SOLICITORS OF RECORD: GAGNÉ LETARTE for the appellant Québec, Quebec DEPARTMENT OF JUSTICE for the respondent Montréal, Quebec
Source: decisions.fca-caf.gc.ca