|
Federal Court of Appeal |
|
Cour d’appel fédérale |
Date: 20120618
Docket: A-123-11
Citation: 2012 FCA 186
CORAM: NOËL J.A.
BETWEEN:
and
Heard at Montréal, Quebec, on June 18, 2012.
Judgment delivered from the Bench at Montréal, Quebec, on June 18, 2012.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
|
|
Cour d’appel fédérale |
Date: 20120618
Docket: A-123-11
Citation: 2012 FCA 186
CORAM: NOËL J.A.
TRUDEL J.A.
MAINVILLE J.A
BETWEEN:
BERTRAND BEAULIEU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on June 18, 2012)
[1] We have been unable to identify any error whatsoever in the decision of Justice Tardif (2011 TCC 86). The appeal will be dismissed with costs.
Certified true translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
Docket: A-123-11
(APPEAL FROM A JUDGMENT OF JUSTICE TARDIF OF THE TAX COURT OF CANADA DATED FEBRUARY 14, 2011, DOCKET NO. 2009-16(IT)G.)
STYLE OF CAUSE: BERTRAND BEAULIEU and
HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: June 18, 2012
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
TRUDEL J.A.
MAINVILLE J.A
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
|
For the appellant
|
|
|
For the respondent
|
SOLICITORS OF RECORD:
|
Trois-Rivières, Quebec
|
For the appellant
|
|
Deputy Attorney General of Canada |
For the respondent
|