3087-8730 Québec Inc. v. Canada
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3087-8730 Québec Inc. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2009-02-02 Neutral citation 2009 FCA 28 File numbers A-5-08 Decision Content Date: 20090202 Docket: A-5-08 Citation: 2009 FCA 28 CORAM: LÉTOURNEAU J.A. BLAIS J.A. TRUDEL J.A. BETWEEN: 3087-8730 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on February 2, 2009. Judgment delivered from the Bench at Montréal, Quebec, on February 2, 2009. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Date: 20090202 Docket: A-5-08 Citation: 2009 FCA 28 CORAM: LÉTOURNEAU J.A. BLAIS J.A. TRUDEL J.A. BETWEEN: 3087-8730 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on February 2, 2009) TRUDEL J.A. [1] Despite Mr. Trottier's laudable efforts, we are of the opinion that the judge did not commit a palpable or overriding error warranting our intervention. [2] In Housen v. Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, the Supreme Court of Canada reminded us that : 18 The trial judge is better situated to make factual findings owing to his or her extensive exposure to the evidence, the advantage of hearing testimony viva voce, and the judge’s familiarity with the case as a whole. Because the primary role of the trial judge is to weigh and assess voluminous quantities of evidence, the expertise and insight of the trial judge in this area should be respected. [3] Based on the ev…
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3087-8730 Québec Inc. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2009-02-02 Neutral citation 2009 FCA 28 File numbers A-5-08 Decision Content Date: 20090202 Docket: A-5-08 Citation: 2009 FCA 28 CORAM: LÉTOURNEAU J.A. BLAIS J.A. TRUDEL J.A. BETWEEN: 3087-8730 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on February 2, 2009. Judgment delivered from the Bench at Montréal, Quebec, on February 2, 2009. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Date: 20090202 Docket: A-5-08 Citation: 2009 FCA 28 CORAM: LÉTOURNEAU J.A. BLAIS J.A. TRUDEL J.A. BETWEEN: 3087-8730 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on February 2, 2009) TRUDEL J.A. [1] Despite Mr. Trottier's laudable efforts, we are of the opinion that the judge did not commit a palpable or overriding error warranting our intervention. [2] In Housen v. Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, the Supreme Court of Canada reminded us that : 18 The trial judge is better situated to make factual findings owing to his or her extensive exposure to the evidence, the advantage of hearing testimony viva voce, and the judge’s familiarity with the case as a whole. Because the primary role of the trial judge is to weigh and assess voluminous quantities of evidence, the expertise and insight of the trial judge in this area should be respected. [3] Based on the evidence before him, we are of the opinion that the judge was entitled to make the findings of fact set out in his reasons. [4] Accordingly, the appeal will be dismissed with costs. “Johanne Trudel” J.A. Certified true translation Johanna Kratz FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-5-08 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED DECEMBER 5, 2007, (2006-445(IT)G)) STYLE OF CAUSE: 3087-8730 QUÉBEC INC. v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 2, 2009 REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. BLAIS J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES: Jean Trottier FOR THE APPELLANT Claude Lamoureux FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca