Beaudoin c. Canada (Ministère du revenu national)
Court headnote
Beaudoin c. Canada (Ministère du revenu national) Court (s) Database Federal Court of Appeal Decisions Date 2001-05-28 Neutral citation 2001 FCA 170 File numbers A-819-99 Decision Content Date: 20010528 Docket: A-819-99 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause Hearing held at Québec, Quebec on Monday, May 28, 2001. Judgment from the bench at Québec, Quebec on Monday, May 28, 2001. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20010528 Docket: A-819-99 Neutral reference: 2001 FCA 170 CORAM: DESJARDINS J.A LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Monday, May 28, 2001) NOËL J.A. [1] The only liability at issue in the proceeding which gave rise to the judgment of November 25, 1998 was that of Trust La Laurentienne under s. 224(4) of the Income Tax Act for failure to comply with a peremptory demand. Under that subsection, it is solely liable to pay "an amount equal" to the amount it was required to pay. [2] In withdrawing its counsel from the case, Trust La Laurentienne discontinued its appeal, and thereby waived its remedy against the assessment made against it and the appellants have no basi…
Read full judgment
Beaudoin c. Canada (Ministère du revenu national) Court (s) Database Federal Court of Appeal Decisions Date 2001-05-28 Neutral citation 2001 FCA 170 File numbers A-819-99 Decision Content Date: 20010528 Docket: A-819-99 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause Hearing held at Québec, Quebec on Monday, May 28, 2001. Judgment from the bench at Québec, Quebec on Monday, May 28, 2001. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20010528 Docket: A-819-99 Neutral reference: 2001 FCA 170 CORAM: DESJARDINS J.A LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Monday, May 28, 2001) NOËL J.A. [1] The only liability at issue in the proceeding which gave rise to the judgment of November 25, 1998 was that of Trust La Laurentienne under s. 224(4) of the Income Tax Act for failure to comply with a peremptory demand. Under that subsection, it is solely liable to pay "an amount equal" to the amount it was required to pay. [2] In withdrawing its counsel from the case, Trust La Laurentienne discontinued its appeal, and thereby waived its remedy against the assessment made against it and the appellants have no basis at this stage for intervening or asking that the judgment dismissing the appeal be overturned. [3] For these reasons, the appeal will be dismissed without costs. Marc Noël J.A. Québec, Quebec May 28, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF APPEAL Date: 20010528 Docket: A-819-99 Between: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause REASONS FOR JUDGMENT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-819-99 STYLE OF CAUSE: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 28, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Noël J.A. DATED: May 28, 2001 APPEARANCES: Marc Henry for the appellants Roger Roy for the respondent SOLICITORS OF RECORD: QUESSY, HENRY, ST-HILAIRE Québec, Quebec for the appellants Morris Rosenberg for the respondent Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca