91633 Canada Ltd. v. Canada
Source text
91633 Canada Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-03-16 Neutral citation 2006 FCA 114 File numbers A-4-05, A-5-05 Decision Content Date: 20060316 Dockets: A-4-05 A-5-05 Citation: 2006 FCA 114 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: 91633 CANADA LTD. Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on March 16, 2006. Judgment delivered at Montréal, Quebec, on March 16, 2006. REASONS FOR JUDGMENT OF THE COURT: DESJARDINS J.A. Date: 20060316 Dockets: A-4-05 A-5-05 Citation: 2006 FCA 114 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: 91633 CANADA LTÉE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on March 16, 2006) DESJARDINS J.A. [1] Despite Serge Fournier’s well-articulated and well thought-out arguments, Desjardins and Noël JJ.A. are of the opinion that, in view of the first judge’s finding that the expenses claimed by the appellant were purely personal expenses (Symes v. Canada, [1993] 4 S.C.R. 695, at pages 735 to 744), and the evidence supporting that finding, the appeal will be dismissed with costs. [2] Dissenting on the grounds that it was unreasonable to find that there was no commercial purpose for the expenses incurred by the appellant, while acknowledging the prevailing personal purpose, Létourneau J.A. would have allowed the appeal and returned the matter to the Minister to have the per…
Full judgment (source text)
Mirrored from decisions.fca-caf.gc.ca — the linked original is authoritative.
91633 Canada Ltd. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-03-16 Neutral citation 2006 FCA 114 File numbers A-4-05, A-5-05 Decision Content Date: 20060316 Dockets: A-4-05 A-5-05 Citation: 2006 FCA 114 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: 91633 CANADA LTD. Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on March 16, 2006. Judgment delivered at Montréal, Quebec, on March 16, 2006. REASONS FOR JUDGMENT OF THE COURT: DESJARDINS J.A. Date: 20060316 Dockets: A-4-05 A-5-05 Citation: 2006 FCA 114 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: 91633 CANADA LTÉE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on March 16, 2006) DESJARDINS J.A. [1] Despite Serge Fournier’s well-articulated and well thought-out arguments, Desjardins and Noël JJ.A. are of the opinion that, in view of the first judge’s finding that the expenses claimed by the appellant were purely personal expenses (Symes v. Canada, [1993] 4 S.C.R. 695, at pages 735 to 744), and the evidence supporting that finding, the appeal will be dismissed with costs. [2] Dissenting on the grounds that it was unreasonable to find that there was no commercial purpose for the expenses incurred by the appellant, while acknowledging the prevailing personal purpose, Létourneau J.A. would have allowed the appeal and returned the matter to the Minister to have the personal expenses separated from the commercial expenses. [3] A copy of these reasons will be filed in docket A-5-05 in support of the judgment delivered therein. “Alice Desjardins” J.A. Certified true translation Kelley A. Harvey, BCL, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKETS: A-4-05, A-5-05 APPEAL FROM A DECISION BY MR. JUSTICE PAUL BÉDARD OF THE TAX COURT OF CANADA DATED DECEMBER 13, 2004. STYLE OF CAUSE: 91633 CANADA LTD. v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 16, 2006 REASONS FOR JUDGMENT OF THE COURT: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. DELIVERED FROM THE BENCH BY: DESJARDINS J.A. APPEARANCES: Serge Fournier FOR THE APPELLANT Nathalie Lessard FOR THE RESPONDENT SOLICITORS OF RECORD: BCF s.e.n.c.r.l. Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca
Quebec (Attorney General) v A
[2013] 1 SCR 61