Date: 20021120
Docket: A-297-01
Québec, Quebec, November 20, 2002
CORAM: CHIEF JUSTICE RICHARD
DÉCARY J.A.
NOËL J.A.
BETWEEN:
STEVEN LEWIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is dismissed with costs.
"John D. Richard"
Chief Justice
Certified true translation
Suzanne M. Gauthier, C.Tr., LL.L.
Date: 20021120
Docket: A-297-01
Neutral Citation: 2002 FCA 461
CORAM: CHIEF JUSTICE RICHARD
DÉCARY J.A.
NOËL J.A.
BETWEEN:
STEVEN LEWIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Québec, Quebec, on November 20, 2002.
Judgment delivered from the bench at Québec, Quebec, on November 20, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20021120
Docket: A-297-01
Neutral Citation: 2002 FCA 461
CORAM: CHIEF JUSTICE RICHARD
DÉCARY J.A.
NOËL J.A.
BETWEEN:
STEVEN LEWIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered at the hearing in Québec, Quebec
on November 20, 2002)
NOËL J.A.
[1] This is an appeal from a decision handed down by Judge Tardif of the Tax Court of Canada (2001 TCJ 242) to the effect that the interest income generated by the term deposits held by the appellant in a Caisse populaire situated on a reserve were not covered by the tax exemption provided in paragraph 87(1)(b) of the Indian Act, R.S.C. 1985, c. I-6.
[2] Notwithstanding certain factual distinctions, it is our opinion that the investment income at issue here, and in particular the way in which it was generated, raises the same question of principle as the one decided by this Court in Recalma v. Canada, [1998] 2 C.T.C. 403 (application for leave to appeal dismissed, No. 26668).
[3] In our opinion, the judge below, in relying on that case, was properly apprised of the law, and we are unable to detect any error in the application of the relevant tests.
[4] The appeal will therefore be dismissed with costs.
"Marc Noël"
Judge
Certified true translation
Suzanne M. Gauthier, C.Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20021120
Docket: A-297-01
Between:
STEVEN LEWIN
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-297-01
STYLE: STEVEN LEWIN
and
HER MAJESTY THE QUEEN
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: November 20, 2002
REASONS FOR JUDGMENT
OF THE COURT: Noël J.A.
CONCURRING: Chief Justice Richard
Décary J.A.
DATED: November 20, 2002
APPEARANCES:
Marc Watters for the appellant
Sophie-Lyne Lefebvre for the respondent
SOLICITORS OF RECORD:
GAGNÉ LETARTE for the appellant
Québec, Quebec
DEPARTMENT OF JUSTICE for the respondent
Montréal, Quebec