A-214-96
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS J.A.
IN RE an application for judicial
review under section 28 of the
Federal Court Act
BETWEEN:
GHISLAINE CLAVET,
Applicant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec
on Wednesday, February 12, 1997)
MARCEAU J.A.
We are all of the view that this application cannot succeed.
It is clear to us that the issue to be resolved by the Tax Court of Canada judge involved only an assessment of facts. Once the facts were established, the application of the law did not present any difficulties. With regard to the facts, there is nothing to suggest that the judge assessed the evidence or interpreted the testimony he heard in a perverse or capricious manner. By stating, as he did, that the applicant had not managed to convince him that the Minister"s allegations were false, which would have been necessary for him to reject them, the judge was ruling as he was required to do and his conclusion must be respected.
The application must be dismissed.
"Louis Marceau"
J.A.
Certified true translation
A. Poirier
A-214-96
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS J.A.
IN RE an application for judicial
review under section 28 of the
Federal Court Act
BETWEEN:
GHISLAINE CLAVET,
Applicant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Hearing held at Québec, Quebec on Wednesday, February 12, 1997.
Judgment rendered from the bench on Wednesday, February 12, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A.
A-214-96
QUÉBEC, QUEBEC, THE 12TH DAY OF FEBRUARY 1997.
CORAM: THE HONOURABLE MR. JUSTICE MARCEAU
THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: GHISLAINE CLAVET,
Applicant,
- AND -
HER MAJESTY THE QUEEN,
Respondent.
J U D G M E N T
The application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
A. Poirier
IN THE FEDERAL COURT OF APPEAL
A-214-96
IN RE an application for judicial
review under section 28 of the
Federal Court Act
BETWEEN:
GHISLAINE CLAVET,
Applicant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT NO.: A-214-96 |
| STYLE OF CAUSE: Ghislaine Clavet v. Her Majesty the Queen |
| PLACE OF HEARING: Québec, Quebec |
| DATE OF HEARING: February 12, 1997 |
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins JJ.A.)
| DELIVERED FROM THE BENCH BY: Marceau J.A. |
APPEARANCES:
André Joli-Coeur FOR THE APPLICANT
Patrick Poulin
Claude Provencher FOR THE RESPONDENT
SOLICITORS OF RECORD:
Joli-Coeur, Lacasse, Lemieux FOR THE APPLICANT
Simard, St-Pierre
Ste-Foy, Quebec
George Thomson FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario