Jurak v. Canada
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Jurak v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-02-03 Neutral citation 2003 FCA 58 File numbers A-22-02 Decision Content Date: 20030203 Docket: A‑22‑02 Neutral Citation: 2003 FCA 58 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, February 3, 2003. Judgment delivered from the bench at Montréal, Quebec, February 3, 2003. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. Date: 20030203 Docket: A‑22‑02 Neutral Citation: 2003 FCA 58 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Pronounced from the bench at Montréal, Quebec, February 3, 2003) LÉTOURNEAU J.A. [1] Notwithstanding the laudable efforts of Mr. Côté, we have not been persuaded that Her Honour Judge Lamarre‑Proulx of the Tax Court of Canada misdirected herself in her interpretation of section 160 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, and in her application to the facts of this case when she concluded, in paragraph 38 of her decision, that “[translation] the transferee may himself become the transferor, subject to the application of subsection 160(1) of the Act if, at the time of the second transfer, he is himself a tax debtor, either ex proprio motu or as a joint and several debtor with the first transferor.” [2] Counsel for the respondent having conce…
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Jurak v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-02-03 Neutral citation 2003 FCA 58 File numbers A-22-02 Decision Content Date: 20030203 Docket: A‑22‑02 Neutral Citation: 2003 FCA 58 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, February 3, 2003. Judgment delivered from the bench at Montréal, Quebec, February 3, 2003. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. Date: 20030203 Docket: A‑22‑02 Neutral Citation: 2003 FCA 58 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Pronounced from the bench at Montréal, Quebec, February 3, 2003) LÉTOURNEAU J.A. [1] Notwithstanding the laudable efforts of Mr. Côté, we have not been persuaded that Her Honour Judge Lamarre‑Proulx of the Tax Court of Canada misdirected herself in her interpretation of section 160 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, and in her application to the facts of this case when she concluded, in paragraph 38 of her decision, that “[translation] the transferee may himself become the transferor, subject to the application of subsection 160(1) of the Act if, at the time of the second transfer, he is himself a tax debtor, either ex proprio motu or as a joint and several debtor with the first transferor.” [2] Counsel for the respondent having conceded that in the circumstances the amount of the assessment in dispute, $144,222, does not generate interest, it was unnecessary to hear the parties on this second ground of appeal. [3] The appeal will be dismissed with costs and it will be declared that the amount of the assessment in dispute, $144,222, does not bear interest. “Gilles Létourneau” Judge Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20030203 Docket: A‑22‑02 BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A‑22‑02 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. STYLE: ANTHONY JURAK and HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 3, 2003 REASONS FOR JUDGMENT OF THE COURT: Létourneau J.A. DATED: February 3, 2003 APPEARANCES: Louis‑Frédérick Côté FOR THE APPELLANT Valérie Tardif FOR THE RESPONDENT SOLICITORS OF RECORD: Mendelsohn Rosentzveig Schacter FOR THE APPELLANT Montréal, Quebec Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec
Source: decisions.fca-caf.gc.ca