Date: 20021009
Docket: A-810-00
Neutral citation: 2002 FCA 381
CORAM: ROTHSTEIN J.A.
BETWEEN:
PAM SANFORD
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Winnipeg, Manitoba, on October 9, 2002.
Judgment delivered from the Bench at Winnipeg, Manitoba, on October 9, 2002.
REASONS FOR JUDGMENT BY: NOËL J.A.
Date: 20021009
Docket: A-810-00
Neutral citation: 2002 FCA 381
CORAM: ROTHSTEIN J.A.
BETWEEN:
PAM SANFORD
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Winnipeg, Manitoba on October 9, 2002)
[1] In our view, Judge Mogan of the Tax Court of Canada correctly concluded that the appellant and Markus Buchart were cohabiting in a conjugal relationship within the meaning of paragraph 252(4)(a) of the Income Tax Act, with the result that Mr. Buchart was the appellant's spouse within the meaning of the Act during the relevant period. (The reasons of the Tax Court Judge are reported at [2001] 1 CTC 2273.)
[2] The fact that the appellant has made no express promise to live in permanence with Mr. Buchart must be considered in light of objective criteria such as those mentioned in Molodowich v.Penttimen (1980), 17 R.F.L. (2d) 376 (Ont. Dist. Ct.) as endorsed by the Supreme Court in M.V.H. [1999] 2 SCR 3 (at page 50 and 51) and applied by this Court in Lavoie v. Canada, 2001 D.T.C. 5083.
[3] When regard is had to these criteria, it becomes clear that the appellant and Mr. Buchart were cohabiting in a conjugal relationship as the Tax Court Judge found.
[4] The appeal will be accordingly dismissed with cost on the appeal which we fix at $1500, inclusive of disbursements.
"Marc Noël"
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF SOLICITORS AND SOLICITORS ON THE RECORD
DOCKET: A-810-00
STYLE OF CAUSE: Pam Sanford v. Her Majesty the Queen
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING:October 9, 2002
REASONS FOR JUDGMENT OF
THE HONOURABLE MR. JUSTICE NOËL
DATED OCTOBER 9, 2002
APPEARANCES:
Mr. Markus Buchart for the Appellant
Barrister & Solicitor
735 Wolseley Avenue
Winnipeg, Manitoba R3G 1C4
Mr. Perry Derksen for the Respondent
Department of Justice
Tax Litigation
301 - 310 Broadway
Winnipeg, Manitoba R3C 0S6
SOLICITORS OF RECORD:
Mr. Markus Buchart for the Appellant
Barrister & Solicitor
735 Wolseley Avenue
Winnipeg, Manitoba R3G 1C4
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent