Federal Court of Appeal Decisions

Decision Information

Decision Content

Date: 20030508

Docket: A-77-02

Citation: 2003 FCA 219

CORAM:        DESJARDINS J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

                                                               MARTIN RHÉAUME

                                                                                                                                                       Appellant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                   

                                                                                                                                                   Respondent

                                          Hearing held at Montréal, Quebec, on May 8, 2003.

                                    Judgment delivered at Montréal, Quebec, on May 8, 2003.

REASONS FOR JUDGMENT OF THE COURT BY:                                             DESJARDINS J.A.


Date: 20030508

Docket: A-77-02

Citation: 2003 FCA 219

CORAM:        DESJARDINS J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

                                                               MARTIN RHÉAUME

                                                                                                                                                       Appellant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                   

                                                                                                                                                   Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                         (Delivered from the bench at Montréal, Quebec, on May 8, 2003)

DESJARDINS J.A.

[1]                 We are not satisfied that the Trial Judge made any error warranting our intervention.

[2]                 The appeal will be dismissed with costs.

                                              "Alice Desjardins"         

                                                                                                                                                                  J.A.                     

Certified true translation

Mary Jo Egan, LLB


                                                    FEDERAL COURT OF CANADA

                                                                 APPEAL DIVISION

                                                          SOLICITORS OF RECORD

Appeal from a decision of the Tax Court of Canada dated January 10, 2002, by the Honourable Madam Justice Louise Lamarre Proulx in file number 2000-1846(IT)G.

DOCKET:                                             A-77-02

STYLE OF CAUSE:                           MARTIN RHÉAUME

                                                                                                                                                       Appellant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

PLACE OF HEARING:                     Montréal, Quebec

DATE OF HEARING:                       May 8, 2003

REASONS FOR JUDGMENT OF THE COURT (DESJARDINS, NOËL, NADON, J.A.)

WRITTEN BY:                                   DESJARDINS J.A.

DATED:                                                May 8, 2003

APPEARANCES:

Robert Jodoin

FOR THE APPELLANT

Johanne M. Boudreau

Marie-Aimée Cantin

FOR THE RESPONDENT

SOLICITORS OF RECORD:

Jodoin Huppé Avocats

Granby, Quebec

FOR THE APPELLANT

Morris Rosenberg

Deputy Attorney General of Canada

Montréal, Quebec

FOR THE RESPONDENT


Date: 20030508

Docket: A-77-02

Montréal, Quebec, May 8, 2003

CORAM:      DESJARDINS J.A.

                       NOËL J.A.

                       NADON J.A.

BETWEEN:

                                                               MARTIN RHÉAUME

                                                                                                                                                       Appellant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                   

                                                                                                                                                   Respondent

                                                                        JUDGMENT

   The appeal is dismissed with costs.

                                                                                   

                                                                                                                                          "Alice Desjardins"           

                                                                                                                                                                  J.A.                     

Certified true translation

Mary Jo Egan, LLB


FEDERAL COURT OF CANADA

APPEAL DIVISION

Date: 20030508

Docket: A-77-02

Between:

MARTIN RHÉAUME

Appellant

and

HER MAJESTY THE QUEEN

Respondent

                                                  

REASONS FOR JUDGMENT

OF THE COURT

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