Bouchard v. Canada (National Revenue)
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Bouchard v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 233 File numbers A-230-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgement delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM : NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) TRUDEL J.A. [1] We have not been persuaded that the Tax Court judge committed errors of law or fact that warrant our intervention. [2] His findings and inferences of fact, as well as those based on the credibility of the witnesses, are supported by the evidence. [3] Accordingly, this appeal will be dismissed with costs. “Johanne Trudel” J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-230-09 (APPEAL FROM A JUDGEMENT OF THE HONOURABLE MR. JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET 2009-222(EI)) S…
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Bouchard v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 233 File numbers A-230-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgement delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM : NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) TRUDEL J.A. [1] We have not been persuaded that the Tax Court judge committed errors of law or fact that warrant our intervention. [2] His findings and inferences of fact, as well as those based on the credibility of the witnesses, are supported by the evidence. [3] Accordingly, this appeal will be dismissed with costs. “Johanne Trudel” J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-230-09 (APPEAL FROM A JUDGEMENT OF THE HONOURABLE MR. JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET 2009-222(EI)) STYLE OF CAUSE: LAURETTE BOUCHARD v. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: September 20, 2010 REASONS FOR JUDGEMENT OF THE COURT BY: NOËL J.A. PELLETIER J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES: Charles-Henri Desrosiers FOR THE APPELLANT Christina Ham FOR THE RESPONDENT SOLICITORS OF RECORD: Desrosiers & Associés Sept-Îles, Quebec FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca