Stohl v. Canada
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Stohl v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-05-04 Neutral citation 2006 FCA 162 File numbers A-531-04 Decision Content Date: 20060504 Docket: A-531-04 Citation: 2006 FCA 162 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on May 1, 2006. Judgment rendered at Montréal, Quebec, on May 4, 2006. REASONS FOR JUDGMENT: DÉCARY J.A. CONCURRED IN BY: LÉTOURNEAU J.A. PELLETIER J.A. Date: 20060504 Docket: A-531-04 Citation: 2006 FCA 162 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT DÉCARY J.A. [1] The appellant is challenging a judgment of the Tax Court of Canada which upheld the Minister of National Revenue’s decision to deny him a deduction for payment of alimony. [2] The judge came to the conclusion that the wording of the agreement pertaining to the separation approved by the Quebec Superior Court did not indicate that the parties realized the tax consequences of the payments which the appellant was making to third parties. [3] That finding is entirely correct. It is based on the wording of subsections 60.1(2) and 56.1(2) of the Income Tax Act and on the interpretation given thereto by this Court in Veilleux v. Canada, 2002 FCA 201. [4] Despite the sympathy I may have for the appellant, and the fact that the latter acted in all good faith, I can only conclude…
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Stohl v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-05-04 Neutral citation 2006 FCA 162 File numbers A-531-04 Decision Content Date: 20060504 Docket: A-531-04 Citation: 2006 FCA 162 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on May 1, 2006. Judgment rendered at Montréal, Quebec, on May 4, 2006. REASONS FOR JUDGMENT: DÉCARY J.A. CONCURRED IN BY: LÉTOURNEAU J.A. PELLETIER J.A. Date: 20060504 Docket: A-531-04 Citation: 2006 FCA 162 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT DÉCARY J.A. [1] The appellant is challenging a judgment of the Tax Court of Canada which upheld the Minister of National Revenue’s decision to deny him a deduction for payment of alimony. [2] The judge came to the conclusion that the wording of the agreement pertaining to the separation approved by the Quebec Superior Court did not indicate that the parties realized the tax consequences of the payments which the appellant was making to third parties. [3] That finding is entirely correct. It is based on the wording of subsections 60.1(2) and 56.1(2) of the Income Tax Act and on the interpretation given thereto by this Court in Veilleux v. Canada, 2002 FCA 201. [4] Despite the sympathy I may have for the appellant, and the fact that the latter acted in all good faith, I can only conclude that the appeal be dismissed, but in the circumstances without costs. “Robert Décary” J.A. I concur. Gilles Létourneau J.A. I concur. J.D. Denis Pelletier J.A. Certified true translation François Brunet, LLB, BCL FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-531-04 APPEAL FROM A DECISION OF JUDGE PAUL BÉDARD OF THE TAX COURT OF CANADA OF AUGUST 4, 2004, CASE No. 2003‑4406(IT)I. STYLE OF CAUSE: JAN STOHL v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: May 1, 2006 REASONS FOR JUDGMENT BY: Décary J.A. CONCURRED IN BY: Létourneau J.A. Pelletier J.A. DATED: May 4, 2006 APPEARANCES: Jan Stohl Montréal, Quebec FOR THE APPELLANT (himself) Janie Payette FOR THE RESPONDENT SOLICITOR OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT Date: 20060504 Docket: A-531-04 Montréal, Quebec, May 4, 2006 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is dismissed without costs. “Robert Décary” J.A. Certified true translation François Brunet, LLB, BCL
Source: decisions.fca-caf.gc.ca