BETWEEN:
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on February 8, 2007.
Judgment delivered from the bench at Montréal, Quebec, on February 8, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20070208
Docket: A-65-06
Citation: 2007 FCA 61
CORAM: DESJARDINS J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
HUGUETTE BLEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on February 8, 2007.)
[1] We are of the opinion that this appeal must be dismissed. Being essentially in agreement with Mr. Justice Archambault’s findings, it seems obvious to us that, in any event, the debt of the transferor, if it was otherwise statute-barred at the relevant time, is subject to subparagraph 222(4)(a)(iii) of the Income Tax Act and thus remains payable.
[2] Archambault J., in dismissing the appeal, refused to award the respondent costs without saying why. We are of the opinion that the respondent should have had her costs, as she is entitled to her costs before us.
"Marc Noël"
Judge
Certified true translation
Susan Deichert, Reviser
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-65-06
(APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED JANUARY 16, 2006, DOCKET NO. 2002-4525(IT)G)
STYLE OF CAUSE: Huguette Bleau v.
Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 8, 2007
REASONS FOR JUDGMENT BY: Desjardins J.A.
Noël J.A.
Pelletier J.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
|
FOR THE APPELLANT
|
|
|
Marie-Aimée Cantin |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Montréal, Quebec |
FOR THE APPELLANT
|
|
Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT
|