Simard c. La Reine

Simard c. La Reine
Court (s) Database
Tax Court of Canada Judgments
Date
2007-11-15
Neutral citation
2007 TCC 540
File numbers
96-3371(IT)I
Judges and Taxing Officers
Alain Tardif
Subjects
Income Tax Act
Decision Content
Docket: 96-3094(IT)I
96-3370(IT)I
BETWEEN:
NICOLE ST-LAURENT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Guy Delisle (96‑3096(IT)I), (96-4336(IT)G), Robert Dufour (96‑3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96‑3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96‑3349(IT)I), Denis Duplain (96‑3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St-Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004‑2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004-2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96-3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96-3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Judge Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3096(IT)I
96-4336(IT)G
BETWEEN:
GUY DELISLE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96‑3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96‑3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis‑Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Judge Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Docket: 96-3099(IT)I
BETWEEN:
ROBERT DUFOUR,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96‑3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96‑349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96‑3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 1989 taxation year is dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3102(IT)I
96-3371(IT)I
BETWEEN:
JEAN SIMARD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96‑3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3103(IT)I
96-3367(IT)I
BETWEEN:
GILLES KELLY,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96‑3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3104(IT)I
96-3349(IT)I
BETWEEN:
DENIS GUILLEMETTE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Duplain (96‑3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3106(IT)I
96-3315(IT)I
BETWEEN:
DENIS DUPLAIN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3114(IT)I
96-4344(IT)G
BETWEEN:
YVAN BILODEAU,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3115(IT)I
96-3234(IT)I
BETWEEN:
DANIEL ST-PIERRE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Denis Villeneuve (96‑3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3118(IT)I
96-3240(IT)I
BETWEEN:
DENIS VILLENEUVE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3119(IT)I
2004-3915(IT)I
BETWEEN:
STEVE SUTHERLAND,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96‑3240(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3122(IT)I
96-3238(IT)I
BETWEEN:
YVES TOURVILLE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3134(IT)I
96-3261(IT)I
2004-2148(IT)I
BETWEEN:
LUCIE POIRIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis-Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989, 1990 and 1991 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3139(IT)I
96-3246(IT)I
2004-2130(IT)I
2004-2131(IT)I
BETWEEN:
ALAIN AUBÉ,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96‑3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96‑3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Clément Lapointe (96‑3140(IT)I), (96‑3369(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96‑3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis‑Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004‑2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989, 1990, 1991 and 1992 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 15th day of November 2007.
"Alain Tardif"
Tardif J.
Translation certified true
on this 31st day of January 2008.
François Brunet, Revisor
Dockets: 96-3140(IT)I
96-3369(IT)I
BETWEEN:
CLÉMENT LAPOINTE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeals heard on common evidence with the appeals of
Nicole St-Laurent (96-3094(IT)I), (96‑3370(IT)I), Guy Delisle (96‑3096(IT)I), (96‑4336(IT)G), Robert Dufour (96-3099(IT)I), Jean Simard (96‑3102(IT)I), (96‑3371(IT)I), Gilles Kelly (96-3103(IT)I), (96‑3367(IT)I), Denis Guillemette (96‑3104(IT)I), (96-3349(IT)I), Denis Duplain (96-3106(IT)I), (96‑3315(IT)I), Yvan Bilodeau (96‑3114(IT)I), (96‑4344(IT)G), Daniel St‑Pierre (96‑3115(IT)I), (96‑3234(IT)I), Denis Villeneuve (96-3118(IT)I), (96-3240(IT)I), Steve Sutherland (96-3119(IT)I), (2004-3915(IT)I), Yves Tourville (96-3122(IT)I), (96-3238(IT)I), Lucie Poirier (96‑3134(IT)I), (96‑3261(IT)I), (2004-2148(IT)I), Alain Aubé (96‑3139(IT)I), (96‑3246(IT)I), (2004‑2130(IT)I), (2004‑2131(IT)I), Gilles Fleury (96‑3145(IT)I), (96‑4339(IT)G), (2004‑633(IT)I), Chantal Simard (96-3149(IT)I), (96‑3373(IT)I), Jean‑Pierre Anctil (96-3152(IT)I), (96‑3245(IT)I), Louis Vézina (96-3162(IT)I), (96‑3241(IT)I), Louis‑Marie Ross (96‑3166(IT)I), (96‑3305(IT)I), Gérald Robitaille (96-3167(IT)I), (96‑3303(IT)I), Michel Pichette (96-3171(IT)I), (96-3320(IT)I), Guy Langlois (96‑3173(IT)I), (96‑3365(IT)I), (2004‑375(IT)I), Marie‑Marthe Brochu (96-3175(IT)I), (97‑24(IT)G), Yvon Paré (96-3176(IT)I), (2004-2789(IT)I), Remy Lessard (96‑3192(IT)I), (96‑3317(IT)I), (2004‑120(IT)I), Jean‑Claude Thivierge (96‑3237(IT)I), François Lapointe (96-3316(IT)I), (2004‑2129(IT)I), Jules‑Fabien Simard (96-3372(IT)I), (96-4347(IT)G) and Guy Drolet (96-4334(IT)G), (2004-2795(IT)I)
on October 24, 25, 26 and 31, 2005, November 1, 2, 3, 28, 29 and 30, 2005
and December 1, 5, 6, 7, 8, 19 and 20, 2005, at Québec, Quebec
Before: The Honourable Justice Alain Tardif
Appearances:
Counsel for the Appellant:
Normand Roy
Counsel for the Respondent:
Pierre Cossette, Dany Leduc and
Philippe Dupuis
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JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1989 and 1990 taxation years are dismissed in accordance with the attached Reasons for Judgment.
However, since all the appeals were heard on common evidence, the fees for the preparation for the hearing, the hearing, and the taxation of costs, shall be limited to those that would be applicable in a single appeal.
Signed at Ottawa, Canada, this 1