BETWEEN:
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Montréal, Quebec, on January 8, 2008.
Judgment delivered at Montréal, Quebec, on January 10, 2008.
REASONS FOR JUDGMENT BY: NADON J.A.
CONCURRED IN BY: DÉCARY J.A.
LÉTOURNEAU J.A.
Docket: A-83-07
Citation: 2008 FCA 7
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
HAYDN PUGH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] This is an appeal from a decision of Madam Justice Lamarre Proulx of the Tax Court of Canada dated January 19, 2007 which dismissed the appellant’s appeal from the Minister’s assessment of his 2000 taxation year.
[2] More particularly, the appeal pertains to the 1989 market value of a rental building owned by the appellant in St. Lambert, Province of Quebec, which the Tax Court judge found was $50,000.
[3] The appellant takes the position that the market value was $175,000 while the Minister supports the value found by the judge.
[4] I am of the view that there is no basis whatsoever to interfere with the Tax Court’s decision. The judge clearly found the 1989 value of the building to be $50,000 on the basis of the evidence before her, namely: (i) municipal evaluations for the years 1985 and 1994 which respectively set the value of the building at $53,700 and $40,100 and (ii) an out-of-court settlement between the appellant and the Minister relating to the appellant’s taxation years 1992 to 1994 where the value was agreed at $50,000.
[5] Before the Tax Court, the appellant, upon whom the burden of proof lied, did not adduce any evidence to prove that the fair market value of his building was $175,000 in 1989, nor did he bring any evidence to support a value greater than $50,000.
[6] Consequently, as I am satisfied that Madam Justice Lamarre Proulx made no error of law nor any palpable and overriding error in assessing the evidence before her, I would dismiss the appeal with costs.
“Marc Nadon”
“I agree.
Robert Décary J.A.”
“I agree.
Gilles Létourneau J.A.”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-83-07
(Appeal from the decision of the Tax Court of Canada dated January 19, 2007 in file
2005-1869(IT)G.)
STYLE OF CAUSE: HAYDN PUGH v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 8, 2008
REASONS FOR JUDGMENT BY: NADON J.A.
LÉTOURNEAU J.A.
APPEARANCES:
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ON HIS OWN BEHALF
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT
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