Tehrani v. Canada
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Tehrani v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-09 Neutral citation 2007 FCA 12 File numbers A-131-06 Decision Content Date: 20070109 Docket: A-131-06 Citation: 2007 FCA 12 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MOHAMMED REZA TEHRANI Appellant and SA MAJESTÉ LA REINE Respondent Heard at Montréal, Quebec, on January 9, 2007. Judgment delivered from the Bench at Montréal, Quebec, on January 9, 2007. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER,J.A. Date: 20070109 Docket: A-131-06 Citation: 2007 FCA 12 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MOHAMMED REZA TEHRANI Appellant and SA MAJESTÉ LA REINE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on January 9, 2007) PELLETIER J.A. [1] We are of the view that the appeal must be dismissed. [2] The Tax Court judge was required to decide whether the appellant was a director of the corporation at the material time. She decided that he was. Notwithstanding the filing of the “Déclaration modificative”, the Tax Court judge concluded that neither the appellant nor his lawyer, who was not counsel on the appeal, was credible so that she was not satisfied, on a balance of probabilities, that the appellant had, in fact, sent a letter of resignation to the corporation on September 29, 1998 as alleged. [3] As for the appellant’s liability for the unremitted source deductions, we are of the view that the Minister’s claim was proved within …
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Tehrani v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-01-09 Neutral citation 2007 FCA 12 File numbers A-131-06 Decision Content Date: 20070109 Docket: A-131-06 Citation: 2007 FCA 12 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MOHAMMED REZA TEHRANI Appellant and SA MAJESTÉ LA REINE Respondent Heard at Montréal, Quebec, on January 9, 2007. Judgment delivered from the Bench at Montréal, Quebec, on January 9, 2007. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER,J.A. Date: 20070109 Docket: A-131-06 Citation: 2007 FCA 12 CORAM: DÉCARY J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MOHAMMED REZA TEHRANI Appellant and SA MAJESTÉ LA REINE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on January 9, 2007) PELLETIER J.A. [1] We are of the view that the appeal must be dismissed. [2] The Tax Court judge was required to decide whether the appellant was a director of the corporation at the material time. She decided that he was. Notwithstanding the filing of the “Déclaration modificative”, the Tax Court judge concluded that neither the appellant nor his lawyer, who was not counsel on the appeal, was credible so that she was not satisfied, on a balance of probabilities, that the appellant had, in fact, sent a letter of resignation to the corporation on September 29, 1998 as alleged. [3] As for the appellant’s liability for the unremitted source deductions, we are of the view that the Minister’s claim was proved within the meaning of subsection 227.1(2) of the Income Tax Act R.S.C., 1985, c. 1 (5th Supp.). [4] The appeal will therefore be dismissed with costs. “Denis Pelletier” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-131-06 APPEAL OF THE JUDGMENT RENDERED BY THE HONOURABLE MADAM JUSTICE LAMARRE OF THE TAX COURT OF CANADA, dated March 8, 2006, Docket no. 2003-4423 (IT)G STYLE OF CAUSE: MOHAMMED REZA TEHRANI Appellant SA MAJESTÉ LA REINE Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 9, 2007 REASONS FOR JUDGMENT OF THE COURT BY: DECARY, NOEL, PELLETIER J.J.A DELIVERED FROM THE BENCH BY: PELLETIER J.A. . APPEARANCES: Aaron Rodgers FOR THE APPELLANT Alain Gareau FOR THE RESPONDENT SOLICITORS OF RECORD: Spiegel Sohmer Inc. Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca