Jacques v. Canada
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Jacques v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-03-19 Neutral citation 2003 FCA 148 File numbers A-411-02 Decision Content Date: 20030319 Docket: A-411-02 Neutral citation: 2003 FCA 148 CORAM: LÉTOURNEAU J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on March 19, 2003. Judgment delivered from the Bench at Ottawa, Ontario, on March 19, 2003. REASONS FOR JUDGMENT BY: SEXTON J.A. Date: 20030319 Docket: A-411-02 Neutral citation: 2003 FCA 148 CORAM: LÉTOURNEAU J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, March 19, 2003) SEXTON J.A. [1] The applicant applies for Judicial Review of the judgment of the Tax Court of Canada which disallowed expenses which he sought to deduct in relation to two businesses in which he claimed to be engaged. The Tax Court found on the evidence that there was no business engaged in by the applicant. We can find no error in this finding of the Tax Court. [2] The third aspect of this application relates to legal fees which the applicant claims to have paid. The Tax Court found the evidence was insufficient to establish this claim. We can find no error in this finding. [3] The application will be dismissed with costs. "J. EDGAR SEXTON" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-411-02 STYLE …
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Jacques v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-03-19 Neutral citation 2003 FCA 148 File numbers A-411-02 Decision Content Date: 20030319 Docket: A-411-02 Neutral citation: 2003 FCA 148 CORAM: LÉTOURNEAU J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on March 19, 2003. Judgment delivered from the Bench at Ottawa, Ontario, on March 19, 2003. REASONS FOR JUDGMENT BY: SEXTON J.A. Date: 20030319 Docket: A-411-02 Neutral citation: 2003 FCA 148 CORAM: LÉTOURNEAU J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, March 19, 2003) SEXTON J.A. [1] The applicant applies for Judicial Review of the judgment of the Tax Court of Canada which disallowed expenses which he sought to deduct in relation to two businesses in which he claimed to be engaged. The Tax Court found on the evidence that there was no business engaged in by the applicant. We can find no error in this finding of the Tax Court. [2] The third aspect of this application relates to legal fees which the applicant claims to have paid. The Tax Court found the evidence was insufficient to establish this claim. We can find no error in this finding. [3] The application will be dismissed with costs. "J. EDGAR SEXTON" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-411-02 STYLE OF CAUSE: Henri Jacques -vs- Her Majesty the Queen PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: March 19, 2003 REASONS FOR JUDGMENT OF THE COURT: Létourneau, J.A. Sexton, J.A. Sharlow, J.A. RENDERED FROM THE BENCH BY: Sexton, J.A. APPEARANCES: Mr. Henri Jacques ON HIS OWN BEHALF Mr. Ernest Wheeler Mr. Nicolas Simard FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Henri Jacques ON HIS OWN BEHALF Ottawa, Ontario Mr. Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT Ottawa, Ontario
Source: decisions.fca-caf.gc.ca