Tax Court of Canada Judgments

Decision Information

Chaput v. The Queen

Court (s) Database Tax Court of Canada Judgments
Date 2011-07-15
Neutral citation 2011 TCC 363
File numbers 2010-247(IT)I
Judges and Taxing Officers Alain Tardif
Subjects Income Tax Act

Decision Content

 

 

Docket: 2010-247(IT)I

BETWEEN:

RICHARD CHAPUT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent.

 

[OFFICIAL ENGLISH TRANSLATION]

____________________________________________________________________

Appeal heard on July 15, 2011, at Montréal, Quebec

 

Before: The Honourable Justice Alain Tardif

 

Appearances:

 

Agent for the appellant:

Serge Fréchette

Counsel for the respondent:

Simon Vincent

 

____________________________________________________________________

 

JUDGMENT

The appeal from the assessment made pursuant to the Income Tax Act for the 2007 taxation year is dismissed, in accordance with the attached Reasons for Judgment.

 

Signed at Ottawa, Canada, this 21st day of July 2011.

 

 

"Alain Tardif"

Tardif J.

 

 

Translation certified true

on this 17th day of August 2011.

Elizabeth Tan, Translator

 

 

 

Citation: 2011 TCC 363

Date: July 21, 2011

Docket: 2010-247(IT)I

 

BETWEEN:

RICHARD CHAPUT,

Appellant,

and

 

HER MAJESTY THE QUEEN,

Respondent.

 

[OFFICIAL ENGLISH TRANSLATION]

 

REASONS FOR JUDGMENT

(Delivered orally at the hearing on July 15, 2011)

Tardif J.

 

[1]     This is an appeal regarding the 2007 taxation year. After reading the Notice of Appeal and Reply to the Notice of Appeal, and after hearing the comments and arguments of the agent for the appellant, Serge Fréchette, I find that the appeal must be dismissed since its only basis and all the elements taken into consideration in its support are frivolous, trivial or even insignificant.

 

[2]     Moreover, in the circumstances, I confirm the validity of the penalty, since the appellant acknowledged and accepted the process and trivial arguments of his agent after being sworn in; the fact he consented and encouraged such an initiative constitutes gross negligence because it is essentially a crazy strategy implemented to avoid his tax liabilities.

 

Signed at Ottawa, Canada, this 21st day of July 2011.

 

 

"Alain Tardif"

Tardif J.

 

Translation certified true

on this 17th day of August 2011.

 

Elizabeth Tan, Translator

 

CITATION:                                       2011 TCC 363

 

COURT FILE NO.:                            2010-247(IT)I

 

STYLE OF CAUSE:                          RICHARD CHAPUT v. HER MAJESTY THE QUEEN

 

PLACE OF HEARING:                     Montréal, Quebec

 

DATE OF HEARING:                       July 15, 2011

 

REASONS FOR JUDGMENT BY:    The Honourable Justice Alain Tardif

 

DATE OF JUDGMENT:                    July 21, 2011

 

APPEARANCES:

 

Agent for the appellant:

Serge Fréchette

Counsel for the respondent:

Simon Vincent

 

COUNSEL OF RECORD:

 

       For the appellant:

 

       For the respondent:                     Myles J. Kirvan

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada

 

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.