Gendron c. Canada
Court headnote
Gendron c. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-24 Neutral citation 2002 FCA 403 File numbers A-29-01 Decision Content Date: 20021024 Docket: A-29-01 Ottawa, Ontario, October 24, 2002 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant JUDGMENT The application for judicial review is dismissed. "J. Richard" Chief Justice Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20021024 Docket: A-29-01 Neutral citation: 2002 FCA 403 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant Hearing held at Ottawa, Ontario, on October 22, 2002. Judgment rendered at Ottawa, Ontario, on October 24, 2002. REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRED IN BY: THE CHIEF JUSTICE NADON J.A. Date: 20021024 Docket: A-29-01 Neutral citation: 2002 FCA 403 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] This is an application for judicial review from a decision by Judge Rip of the Tax Court of Canada. By that decision Judge Rip allowed in part the expenses claimed by the plaintiff for prospecting and mining exploration costs incurred. However, the latter maintained that all his expenses should have been approved by the Minister of National Revenue and the judge. [2] The plaintiff represented himself …
Read full judgment
Gendron c. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-10-24 Neutral citation 2002 FCA 403 File numbers A-29-01 Decision Content Date: 20021024 Docket: A-29-01 Ottawa, Ontario, October 24, 2002 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant JUDGMENT The application for judicial review is dismissed. "J. Richard" Chief Justice Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. Date: 20021024 Docket: A-29-01 Neutral citation: 2002 FCA 403 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant Hearing held at Ottawa, Ontario, on October 22, 2002. Judgment rendered at Ottawa, Ontario, on October 24, 2002. REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRED IN BY: THE CHIEF JUSTICE NADON J.A. Date: 20021024 Docket: A-29-01 Neutral citation: 2002 FCA 403 CORAM: THE CHIEF JUSTICE LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHEL GENDRON Plaintiff and HER MAJESTY THE QUEEN Defendant REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] This is an application for judicial review from a decision by Judge Rip of the Tax Court of Canada. By that decision Judge Rip allowed in part the expenses claimed by the plaintiff for prospecting and mining exploration costs incurred. However, the latter maintained that all his expenses should have been approved by the Minister of National Revenue and the judge. [2] The plaintiff represented himself at trial, and in many cases did not or was unable to submit the documentation in support of his claims. The judge reviewed each of the items claimed and concluded, for those which he disallowed, that there was no evidence the costs had been incurred for mining exploration. [3] The reasons for judgment at trial disclose no error by the judge in interpreting the legislative and legal provisions applicable in the case at bar. The findings of fact dealing with the plaintiff's claims were fully supported by the judge and I see no basis for altering them. [4] I would dismiss the application for judicial review, in the circumstances without costs. "Gilles Létourneau" Judge "I concur, J. Richard, Chief Justice" "I concur, M. Nadon, Judge" Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD FILE: A-29-01 STYLE OF CAUSE: MICHEL GENDRON, Plaintiff v. HER MAJESTY THE QUEEN, Defendant PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 22, 2002 REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRED IN BY: THE CHIEF JUSTICE NADON J.A. DATE OF REASONS: October 24, 2002 APPEARANCES: Michel Gendron FOR THE PLAINTIFF Daniel Bourgeois FOR THE DEFENDANT SOLICITORS OF RECORD: Michel Gendron FOR THE PLAINTIFF 80 Laval Street Hull, Quebec J8X 3H3 Morris A. Rosenberg FOR THE DEFENDANT Deputy Attorney General of Canada Department of Justice 222 Queen Street, 11th Floor Ottawa, Ontario K1A 0H8
Source: decisions.fca-caf.gc.ca