Rancourt v. Canada
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Rancourt v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-10 Neutral citation 2007 FCA 13 File numbers A-484-05 Decision Content Date: 20070110 Docket: A-484-05 Citation: 2007 FCA 13 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RENALD RANCOURT Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on January 10, 2007. Judgment delivered at Montréal, Quebec, on January 10, 2007. REASONS FOR JUDGMENT OF THE COURT: Date: 20070110 Docket: A-484-05 Citation: 2007 FCA 13 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RENALD RANCOURT Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on January 10, 2007.) DÉCARY J.A.: [1] The appellant is effectively asking us to re‑try the case that was heard by Mr. Justice Dussault of the Tax Court of Canada (2005 CCI 709, [2005] A.C.I. No. 561 (QL)) and to examine evidence that was not before him, which is certainly not the role of this Court. [2] Since the appellant has failed to establish a palpable and overriding error, we must dismiss the appeal with costs. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-484-05 APPEAL OF A JUDGMENT OF DUSSAULT J., OF THE TAX COURT OF CANADA, DATED NOVEMBER 16, 2005, DOCKET 2004-3604(IT)I STYLE OF CAUSE: Renald Rancourt v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: …
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Rancourt v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-10 Neutral citation 2007 FCA 13 File numbers A-484-05 Decision Content Date: 20070110 Docket: A-484-05 Citation: 2007 FCA 13 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RENALD RANCOURT Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on January 10, 2007. Judgment delivered at Montréal, Quebec, on January 10, 2007. REASONS FOR JUDGMENT OF THE COURT: Date: 20070110 Docket: A-484-05 Citation: 2007 FCA 13 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RENALD RANCOURT Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on January 10, 2007.) DÉCARY J.A.: [1] The appellant is effectively asking us to re‑try the case that was heard by Mr. Justice Dussault of the Tax Court of Canada (2005 CCI 709, [2005] A.C.I. No. 561 (QL)) and to examine evidence that was not before him, which is certainly not the role of this Court. [2] Since the appellant has failed to establish a palpable and overriding error, we must dismiss the appeal with costs. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-484-05 APPEAL OF A JUDGMENT OF DUSSAULT J., OF THE TAX COURT OF CANADA, DATED NOVEMBER 16, 2005, DOCKET 2004-3604(IT)I STYLE OF CAUSE: Renald Rancourt v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 10, 2007 REASONS FOR JUDGMENT OF THE COURT BY: Décary J.A. DELIVERED FROM THE BENCH: Décary J.A. APPEARANCES: Renald Rancourt FOR HIMSELF Annick Provencher FOR THE RESPONDENT SOLICITORS OF RECORD: Renald Rancourt Frontenac, Quebec FOR HIMSELF John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT Date: 20070110 Docket: A-484-05 Montréal, Quebec, January 10, 2007 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: RENALD RANCOURT Appellant and HER MAJESTY THE QUEEN Respondent JUDGMENT The appeal is dismissed with costs. “Robert Décary” J.A. Certified true translation Gwendolyn May, LLB
Source: decisions.fca-caf.gc.ca