Rouleau v. Canada

Rouleau v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2008-09-29
Neutral citation
2008 FCA 288
File numbers
A-277-07
Decision Content
Date: 20080929
Docket: A-277-07
Citation: 2008 FCA 288
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
CAMIL ROULEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Québec, Quebec, on September 29, 2008.
Judgment delivered from the bench at Québec, Quebec, on September 29, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20080929
Docket: A-277-07
Citation: 2008 FCA 288
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
CAMIL ROULEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec, on September 29, 2008)
LÉTOURNEAU J.A.
[1] We were not satisfied that Justice Archambault of the Tax Court of Canada (judge) made a reviewable error in his findings of fact and law.
[2] The evidence amply supported his finding that no business existed and the inferences of fact that he drew. It was for him to assess this evidence and the witnesses’ credibility. Absent a palpable and overriding error, it is not within our jurisdiction, nor is it our intention, to review his findings in this regard, let alone substitute our own.
[3] For these reasons, the appeal will be dismissed with costs.
“Gilles Létourneau”
J.A.
Certified true translation
Tu-Quynh Trinh
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-277-07
STYLE OF CAUSE: CAMIL ROULEAU v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: September 29, 2008
REASONS FOR JUDGMENT LÉTOURNEAU J.A.
OF THE COURT BY: NADON J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
Camil Rouleau
FOR THE APPELLANT
Simon Petit
FOR THE RESPONDENT
SOLICITORS OF RECORD:
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT