Date: 20010621
Docket: A-231-00
MONTRÉAL, QUEBEC, THE 21ST DAY OF JUNE, 2001
CORAM: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
LOUISE MONGRAIN
Applicant
AND
THE MINISTER OF NATIONAL REVENUE
Respondent
JUDGMENT
The Appeal is dismissed, without costs.
"Robert Décary"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
Date: 20010621
Docket: A-231-00
Neutral Citation: 2001 FCA 209
CORAM: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
LOUISE MONGRAIN
Applicant
AND
THE MINISTER OF NATIONAL REVENUE
Respondent
Hearing held in Montréal, Quebec, Wednesday, June 20, 2001
Judgment rendered in Montréal, Quebec, Thursday, June 21, 2001
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
CONCURRING: LÉTOURNEAU J.A.
NOËL J.A.
Date: 20010621
Docket: A-231-00
Neutral Citation: 2001 FCA 209
CORAM: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
Between:
LOUISE MONGRAIN
Applicant
AND
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
DÉCARY J.A.
[1] For each of the 1996 and 1997 taxation years, the Minister of National Revenue included in the appellant's income an amount of $3,600 she allegedly received as support for her children.
[2] The appellant's appeal from these assessments was dismissed by Her Honour Judge Lamarre Proulx of the Tax Court of Canada. This decision is reported at [2000] T.C.J. 153 (Q.L.).
[3] The documentary and testimonial evidence, and the applicable statutory provisions, sections 56(1)(b) and 56.1(4) of the Income Tax Act, immunize that decision from any attack.
[4] The appellant sought to contradict, through her testimony, the terms of an agreement that she and her former husband had signed on August 11, 1995. The judge did not credit this testimony and preferred to rely on the version of the facts provided by the former husband, whose credibility she was in a position to assess. Moreover, this version was supported by other evidence.
[5] The appeal should therefore be dismissed, but without costs in the circumstances.
"Robert Décary"
J.A.
"I agree
Gilles Létourneau J.A."
"I agree
Marc Noël J.A."
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20010621
Docket: A-231-00
Between:
LOUISE MONGRAIN
Applicant
AND
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-231-00
CORAM: DÉCARY
LÉTOURNEAU
NOËL JJ.A.
STYLE: LOUISE MONGRAIN
Applicant
AND
THE MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: June 20, 2001
REASONS FOR JUDGMENT OF THE COURT: DÉCARY J.A.
CONCURRING: LÉTOURNEAU J.A.
NOËL J.A.
DATED: June 21, 2001
APPEARANCES:
Louise Mongrain FOR THE APPLICANT
Nathalie Lessard FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada
Montréal, Quebec FOR THE RESPONDENT