Robillard (Estate) v. The Queen

Robillard (Estate) v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2022-01-27
Neutral citation
2022 TCC 17
File numbers
2018-1534(IT)G
Judges and Taxing Officers
Robert James Hogan
Subjects
Income Tax Act
Decision Content
Docket: 2018-1534(IT)G
BETWEEN:
ESTATE OF THE LATE GEORGES ROBILLARD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
Appeal heard on common evidence with the appeal of the estate of the late Georges Robillard (2018‑1536(IT)G),
on November 29 and 30, 2021, at Montreal, Quebec
Before: The Honourable Justice Robert J. Hogan
Appearances:
Counsel for the Appellant:
Martin Delisle
Lisa-Marie Gauthier
Counsel for the Respondent:
Anne Poirier
AMENDED JUDGMENT
For the following reasons, the appellant’s appeal against the assessment for tax year 2012 is dismissed.
The parties will have until February 14, 2022 to reach an agreement on costs, failing which they are directed to file their written submissions on costs no later than February 15, 2022. The submissions are not to exceed 10 pages.
Signed at Ottawa, Canada, this 27th day of January 2022.
"Robert J. Hogan"
Hogan J.
Translation certified true
on this 9th day of February 2022.
François Brunet, Revisor
Citation: 2022 TCC 17
Date: 20220127
Docket: 2018-1534(IT)G
BETWEEN:
ESTATE OF THE LATE GEORGES ROBILLARD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
AMENDED REASONS FOR JUDGMENT
Hogan J.
I. Introduction
[1] On April 27, 2021, the appellant filed a notice of appeal with the Tax Court of Canada.
[2] The appellant argued that a capital loss of $141,564 resulted from a redemption. This loss was deferred in the late Georges Robillard’s final return.
[3] In the notice of assessment issued on March 30, 2016, the Minister set the amount of this capital loss at $68,442.
[4] At the hearing, the appellant discontinued its appeal on the issue of the $141,564 capital loss having been deferred in the late Georges Robillard’s final return.
II. Conclusion
[5] For the aforementioned reasons, the appellant’s appeal against the assessment for tax year 2012 is dismissed.
Signed at Ottawa, Canada, this 27th day of January 2022.
"Robert J. Hogan"
Hogan J.
Translation certified true
on this 9th day of February 2022.
François Brunet, Revisor
CITATION:
2022 TCC 17
COURT FILE NO.:
2018-1534(IT)G
STYLE OF CAUSE:
ESTATE OF THE LATE GEORGES ROBILLARD V. HER MAJESTY THE QUEEN
PLACE OF HEARING:
Montreal, Quebec
DATES OF HEARING:
November 29 and 30, 2021
REASONS FOR JUDGMENT BY:
The Honourable Justice Robert J. Hogan
DATE OF AMENDED JUDGMENT:
January 27, 2022
APPEARANCES:
Counsel for the Appellant:
Martin Delisle
Lisa-Marie Gauthier
Counsel for the Respondent:
Anne Poirier
COUNSEL OF RECORD:
For the Appellant:
Name:
Martin Delisle
Lisa-Marie Gauthier
Firm:
De Grandpré Chait
For the Respondent:
François Daigle Deputy Attorney General of Canada Ottawa, Canada