Maréchal v. Canada
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Maréchal v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-04-11 Neutral citation 2005 FCA 124 File numbers A-472-04 Decision Content Date: 20050411 Docket: A-472-04 Citation: 2005 FCA 124 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADONJ.A. BETWEEN: PAUL MARÉCHAL Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on April 5, 2005. Judgment delivered at Ottawa, Ontario, on April l1, 2005. REASONS FOR JUDGMENT BY: NOËL J.A. CONCURRED IN BY: LÉTOURNEAU J.A. NADON J.A. Date: 20050411 Docket: A-472-04 Citation: 2005 FCA 124 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: MR. PAUL MARÉCHAL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL J.A. [1] The crux of the dispute before the Tax Court of Canada and before this Court is the fair market value of a sculpture donated by the appellant to the Montreal Museum of Fine Arts. The appellant challenges the amount of the appraisal accepted by Associate Chief Justice Bowman (as he then was). [2] It would have been preferable to have the experts proposed by the appellant testify and explain in greater detail their appraisal of the work in question. They could have answered the trial judge's concerns, which might have resulted in a different outcome. [3] In the absence of such testimony, however, we are of the opinion that the Associate Chief Justice did not commit an error warranting our intervention when he agreed with the analysis presented by Ms. Millar, according t…
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Maréchal v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2005-04-11 Neutral citation 2005 FCA 124 File numbers A-472-04 Decision Content Date: 20050411 Docket: A-472-04 Citation: 2005 FCA 124 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADONJ.A. BETWEEN: PAUL MARÉCHAL Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on April 5, 2005. Judgment delivered at Ottawa, Ontario, on April l1, 2005. REASONS FOR JUDGMENT BY: NOËL J.A. CONCURRED IN BY: LÉTOURNEAU J.A. NADON J.A. Date: 20050411 Docket: A-472-04 Citation: 2005 FCA 124 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: MR. PAUL MARÉCHAL Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL J.A. [1] The crux of the dispute before the Tax Court of Canada and before this Court is the fair market value of a sculpture donated by the appellant to the Montreal Museum of Fine Arts. The appellant challenges the amount of the appraisal accepted by Associate Chief Justice Bowman (as he then was). [2] It would have been preferable to have the experts proposed by the appellant testify and explain in greater detail their appraisal of the work in question. They could have answered the trial judge's concerns, which might have resulted in a different outcome. [3] In the absence of such testimony, however, we are of the opinion that the Associate Chief Justice did not commit an error warranting our intervention when he agreed with the analysis presented by Ms. Millar, according to which the best indicator of fair market value for the work donated by Mr. Maréchal was the price that he paid, increased by a multiple of approximately three, to take into account the fact that it was obtained at public auction. [4] We are of the opinion, as the trial judge found in the hearing before him, that no costs should be awarded. The appeal will therefore be dismissed without costs. "Marc Noël" J.A. "I concur. Gilles Létourneau, J.A." "I concur. M. Nadon, J.A." Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-472-04 STYLE OF CAUSE: Paul Maréchal v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: April 5, 2005 REASONS FOR JUDGMENT BY: Noël J.A. CONCURRED IN BY: Létourneau J.A. Nadon J.A. DATED: April 11, 2005 APPEARANCES: Paul Maréchal FOR HIMSELF Nathalie Goyette Chantal Jacquier FOR THE RESPONDENT SOLICITORS OF RECORD: Paul Maréchal Montréal, Quebec FOR HIMSELF John H. Sims, QC Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca