Pirau v. Canada
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Pirau v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-03-17 Neutral citation 2004 FCA 112 File numbers A-580-02 Decision Content Date: 20040317 Docket: A-580-02 Citation: 2004 FCA 112 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: SANDA TOPALA PIRAU Applicant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on March 16, 2004. Judgment delivered at Montréal, Quebec, on March 17, 2004. REASONS FOR JUDGMENT: NOËL J.A. CONCURRED IN BY: RICHARD C.J. PELLETIER J.A. Date: 20040317 Docket: A-580-02 Citation: 2004 FCA 112 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: SANDA TOPALA PIRAU Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL J.A. [1] This is an application for judicial review of a decision by Lamarre J.T.C.C. (2002-1359 (IT) I), who held that the applicant was living in a conjugal relationship with Samoila Pirau within the meaning of subsection 252(4) of the Income Tax Act. [2] The applicant argued, before us, that the relationship she had with Mr. Pirau was not akin to a conjugal relationship and that Lamarre J.T.C.C. erred in fact and in law in finding otherwise. [3] In my view, Lamarre J.T.C.C. identified, in her reasons, a number of factual elements that support her finding that there was a conjugal relationship, in light of factors sanctioned by the case law. Specifically, I have in mind the fact that the applicant and Mr. Pirau, despite the alleged failure of their marriage, shared the…
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Pirau v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-03-17 Neutral citation 2004 FCA 112 File numbers A-580-02 Decision Content Date: 20040317 Docket: A-580-02 Citation: 2004 FCA 112 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: SANDA TOPALA PIRAU Applicant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on March 16, 2004. Judgment delivered at Montréal, Quebec, on March 17, 2004. REASONS FOR JUDGMENT: NOËL J.A. CONCURRED IN BY: RICHARD C.J. PELLETIER J.A. Date: 20040317 Docket: A-580-02 Citation: 2004 FCA 112 CORAM: RICHARD C.J. NOËL J.A. PELLETIER J.A. BETWEEN: SANDA TOPALA PIRAU Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL J.A. [1] This is an application for judicial review of a decision by Lamarre J.T.C.C. (2002-1359 (IT) I), who held that the applicant was living in a conjugal relationship with Samoila Pirau within the meaning of subsection 252(4) of the Income Tax Act. [2] The applicant argued, before us, that the relationship she had with Mr. Pirau was not akin to a conjugal relationship and that Lamarre J.T.C.C. erred in fact and in law in finding otherwise. [3] In my view, Lamarre J.T.C.C. identified, in her reasons, a number of factual elements that support her finding that there was a conjugal relationship, in light of factors sanctioned by the case law. Specifically, I have in mind the fact that the applicant and Mr. Pirau, despite the alleged failure of their marriage, shared the same home. Both saw to the well-being of their children, and ensured their economic support. [4] I would dismiss the application for judicial review with costs. "Marc Noël" J.A. "I concur. John D. Richard, C.J." "I concur. Denis Pelletier, J.A." Certified true translation Kelley A. Harvey, BA, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-580-02 STYLE OF CAUSE: SANDA TOPALA PIRAU Applicant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 16, 2004 REASONS FOR JUDGMENT: NOËL J.A. CONCURRED IN BY: RICHARD C.J., PELLETIER J.A. DATE OF REASONS: March 17, 2004 APPEARANCES: Virginie Falardeau FOR THE APPLICANT Anne Poirier FOR THE RESPONDENT SOLICITORS OF RECORD: STARNINO MOSTOVAC Montréal, Quebec FOR THE APPLICANT MORRIS ROSENBERG Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca