A-479-95
MONTRÉAL, QUEBEC, THIS 30th DAY OF OCTOBER 1997
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
BETWEEN: IN THE MATTER OF THE INCOME TAX ACT,
- and -
| IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT |
against:
| LAMBORGHINI (CANADA), |
Appellant
(Opposant in first instance),
AND:
| THE QUEEN |
-and-
SARAH POLICOFF,
Respondents.
J U D G M E N T
The appeal is dismissed with costs.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
A-479-95
CORAM: DENAULT J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT,
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE UNDER
ONE OR MORE OF THE INCOME TAX ACT,
CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT
against:
LAMBORGHINI (CANADA),
Appellant
(Opposant in first instance),
AND:
THE QUEEN
-and-
SARAH POLICOFF,
Respondents.
Hearing held at Montréal on Thursday, October 30, 1997
Judgment delivered at Montréal on Thursday, October 30, 1997
REASONS FOR JUDGMENT OF THE COURT BY: DENAULT J.A.
A-479-95
CORAM: DENAULT J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT,
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE UNDER
ONE OR MORE OF THE INCOME TAX ACT,
CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT
against:
LAMBORGHINI (CANADA),
Appellant
(Opposant in first instance),
AND:
THE QUEEN
-and-
SARAH POLICOFF,
Respondents.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Thursday, October 30, 1997)
DENAULT J.A.
[1] We are all of the opinion that there is nothing to warrant our intervention in the assessment of the evidence by Pinard J. with respect to the ownership of the seized vehicle.
[2] Accordingly, the appeal will be dismissed with costs.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF APPEAL
A-479-95
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT,
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE MINISTER OF NATIONAL REVENUE UNDER
ONE OR MORE OF THE INCOME TAX ACT,
CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT
against:
LAMBORGHINI (CANADA),
Appellant
(Opposant in first instance),
AND:
THE QUEEN
-and-
SARAH POLICOFF,
Respondents.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-479-95
STYLE OF CAUSE: IN THE MATTER OF THE INCOME TAX ACT,
- and -
| IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT |
against:
| LAMBORGHINI (CANADA), |
Appellant
(Opposant in first instance),
AND:
| THE QUEEN, |
-and-
SARAH POLICOFF,
Respondents.
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: October 30, 1997
REASONS FOR JUDGMENT OF THE COURT (DENAULT, DÉCARY AND LÉTOURNEAU JJ.A.)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Denault
Dated: October 30, 1997
- 2 -
APPEARANCES:
Yves Paquette for the appellant
Hélène Beaumont for the respondent The Queen
Jean Lozeau for Groupe Pigeon & Ass. Syndic Inc.
SOLICITORS OF RECORD:
Alepin Gauthier
Laval, Quebec for the appellant
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent The Queen
Lafleur, Brown
Montréal, Quebec for the respondent Sarah Policoff