Lessard v. Canada
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Lessard v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-08 Neutral citation 2007 FCA 9 File numbers A-67-06 Decision Content Date: 20070108 Docket: A-67-06 Citation: 2007 FCA 9 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on January 8, 2007. Judgment delivered at Montréal, Quebec, on January 8, 2007. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20070108 Docket: A-67-06 Citation: 2007 FCA 9 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on January 8, 2007.) DÉCARY J.A.: [1] We are of the opinion that Madam Justice Lamarre Proulx, of the Tax Court of Canada, did not make any error that would require our intervention (2006 TTC 45, [2006] A.C.I. No. 281 (QL)). [2] The Court rightly found that the fact that a received amount must ultimately be reimbursed has no effect on the quality of income at the time it is received. [3] Under the provisions of paragraph 56(1)(a) of the Act, the appellant was required to include any amount received in 2002, including amounts attributable to the 2000 and 2001 taxation years. [4] The appeal will be dismissed without costs in the circumstances. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DO…
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Lessard v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-08 Neutral citation 2007 FCA 9 File numbers A-67-06 Decision Content Date: 20070108 Docket: A-67-06 Citation: 2007 FCA 9 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on January 8, 2007. Judgment delivered at Montréal, Quebec, on January 8, 2007. REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20070108 Docket: A-67-06 Citation: 2007 FCA 9 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on January 8, 2007.) DÉCARY J.A.: [1] We are of the opinion that Madam Justice Lamarre Proulx, of the Tax Court of Canada, did not make any error that would require our intervention (2006 TTC 45, [2006] A.C.I. No. 281 (QL)). [2] The Court rightly found that the fact that a received amount must ultimately be reimbursed has no effect on the quality of income at the time it is received. [3] Under the provisions of paragraph 56(1)(a) of the Act, the appellant was required to include any amount received in 2002, including amounts attributable to the 2000 and 2001 taxation years. [4] The appeal will be dismissed without costs in the circumstances. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-67-06 APPEAL OF A JUDGMENT OF LAMARRE PROULX J., OF THE TAX COURT OF CANADA, DATED JANUARY 18, 2006, DOCKET 2004-2455(IT)I STYLE OF CAUSE: Francine Lessard v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 8, 2007 REASONS FOR JUDGMENT OF THE COURT BY: Décary J.A. Noël J.A. Pelletier J.A. DELIVERED FROM THE BENCH: Décary J.A. APPEARANCES: Francine Lessard Lanoraie, Quebec FOR THE APPELLANT (herself) Simon-Nicolas Crépin FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT Date: 20070108 Docket: A-67-06 Montréal, Quebec, January 8, 2007 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is dismissed without costs. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB
Source: decisions.fca-caf.gc.ca