Larose v. Canada
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Larose v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-04-24 Neutral citation 2002 FCA 151 File numbers A-789-00 Decision Content Date: 20020424 Docket: A-789-00 Ottawa, Ontario, April 24, 2002 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant JUDGMENT The application for judicial review is dismissed without costs. "John D. Richard" C.J. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020424 Docket: A-789-00 Neutral citation: 2002 FCA 151 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant Hearing held at Ottawa, Ontario, on April 24, 2002. Judgment from the bench at Ottawa, Ontario, on April 24, 2002. REASONS FOR JUDGMENT OF THE COURT NOËL J.A. Date: 20020424 Docket: A-789-00 Neutral citation: 2002 FCA 151 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Ottawa, Ontario, on April 24, 2002) NOËL J.A. [1] After hearing the plaintiff, we find no basis for intervening. [2] It is apparent from the record before the Court that the plaintiff made an excessive contribution to his retirement savings plan. The Minister disallowed deduction of the excessive amount and levied the tax specified in Part X.I of the Income Tax Act. [3] The trial judge explained in his reasons why the plaintiff's co…
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Larose v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-04-24 Neutral citation 2002 FCA 151 File numbers A-789-00 Decision Content Date: 20020424 Docket: A-789-00 Ottawa, Ontario, April 24, 2002 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant JUDGMENT The application for judicial review is dismissed without costs. "John D. Richard" C.J. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20020424 Docket: A-789-00 Neutral citation: 2002 FCA 151 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant Hearing held at Ottawa, Ontario, on April 24, 2002. Judgment from the bench at Ottawa, Ontario, on April 24, 2002. REASONS FOR JUDGMENT OF THE COURT NOËL J.A. Date: 20020424 Docket: A-789-00 Neutral citation: 2002 FCA 151 CORAM: RICHARD C.J. NOËL J.A. NADON J.A. BETWEEN: SERGE LAROSE Plaintiff - and - HER MAJESTY THE QUEEN Defendant REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Ottawa, Ontario, on April 24, 2002) NOËL J.A. [1] After hearing the plaintiff, we find no basis for intervening. [2] It is apparent from the record before the Court that the plaintiff made an excessive contribution to his retirement savings plan. The Minister disallowed deduction of the excessive amount and levied the tax specified in Part X.I of the Income Tax Act. [3] The trial judge explained in his reasons why the plaintiff's contribution was excessive, but he remains unsatisfied. Unfortunately, this Court can do no better than refer the plaintiff to the judgment of the trial judge. [4] The application for judicial review will be dismissed without costs. "Marc Noël" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE No.: A-789-00 STYLE OF CAUSE: Serge Larose v. Her Majesty the Queen PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: April 24, 2002 REASONS FOR JUDGMENT OF THE COURT (Richard C.J. and Noël and Nadon JJ.A.) DELIVERED FROM THE BENCH BY: Noël J.A. APPEARANCES: Serge Larose FOR HIMSELF Jade Boucher FOR THE DEFENDANT Paul Plourde, Q.C. SOLICITORS OF RECORD: Serge Larose FOR HIMSELF Gatineau, Quebec Morris Rosenberg FOR THE DEFENDANT Deputy Attorney General of Canada Ottawa, Ontario
Source: decisions.fca-caf.gc.ca