BETWEEN:
and
Hearing held at Montréal, Quebec, on January 10, 2007.
Judgment delivered at Montréal, Quebec, on January 10, 2007.
REASONS FOR JUDGMENT OF THE COURT:
Date: 20070110
Docket: A-484-05
Citation: 2007 FCA 13
CORAM: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
RENALD RANCOURT
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on January 10, 2007.)
[1] The appellant is effectively asking us to re‑try the case that was heard by Mr. Justice Dussault of the Tax Court of Canada (2005 CCI 709, [2005] A.C.I. No. 561 (QL)) and to examine evidence that was not before him, which is certainly not the role of this Court.
[2] Since the appellant has failed to establish a palpable and overriding error, we must dismiss the appeal with costs.
“Robert Décary”
J.A.
Certified true translation
Gwendolyn May, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-484-05
APPEAL OF A JUDGMENT OF DUSSAULT J., OF THE TAX COURT OF CANADA, DATED NOVEMBER 16, 2005, DOCKET 2004-3604(IT)I
STYLE OF CAUSE: Renald Rancourt
v.
Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 10, 2007
REASONS FOR JUDGMENT OF THE COURT BY: Décary J.A.
DELIVERED FROM THE BENCH: Décary J.A.
APPEARANCES:
|
FOR HIMSELF
|
|
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Frontenac, Quebec |
FOR HIMSELF
|
|
John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT
|
Date: 20070110
Docket: A-484-05
Montréal, Quebec, January 10, 2007
CORAM: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
RENALD RANCOURT
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is dismissed with costs.
“Robert Décary”
J.A.
Certified true translation
Gwendolyn May, LLB