Date: 19980401
Docket: A-98-96
MONTRÉAL, QUEBEC THIS 1st DAY OF APRIL 1998
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN:
ZARA BARROSO,
Appellant,
AND
HER MAJESTY THE QUEEN
Respondent.
J U D G M E N T
The appeal is dismissed with costs.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
Date: 19980401
Docket: A-98-96
CORAM: DENAULT J.A.
LÉTOURNEAU J.A.
CHEVALIER D.J.
BETWEEN:
ZARA BARROSO,
Appellant,
AND
HER MAJESTY THE QUEEN
Respondent.
Hearing held at Montréal, Quebec, on Wednesday, April 1, 1998.
Judgment delivered at Montréal, Quebec, on Wednesday, April 1, 1998.
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
Date: 19980401
Docket: A-98-96
Coram: DENAULT J.A.
LÉTOURNEAU J.A.
CHEVALIER D.J.
Between:
ZARA BARROSO,
Appellant,
AND
HER MAJESTY THE QUEEN
Respondent.
REASONS FOR JUDGMENT
(Delivered from the bench at Montréal
on Wednesday, April 1, 1998)
LÉTOURNEAU J.A.
[1] Despite the able argument of counsel for the appellant, we are not satisfied that Judge Dussault of the Tax Court of Canada committed any error of law in interpreting and applying subs. 160(4) of the Income Tax Act which might justify our intervention. Accordingly, the appeal will be dismissed with costs.
Gilles Létourneau
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF APPEAL
Date: 19980401
Docket: A-98-96
Between:
ZARA BARROSO,
Appellant,
AND
HER MAJESTY THE QUEEN
Respondent.
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-98-06
STYLE OF CAUSE: ZARA BARROSO,
Appellant,
AND
HER MAJESTY THE QUEEN,
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 1, 1998
REASONS FOR JUDGMENT OF THE COURT (DENAULT AND LÉTOURNEAU JJ.A. AND CHEVALIER D.J.)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Létourneau
Dated: April 1, 1998
APPEARANCES:
Guy Gilain for the appellant
Marie Bélanger for the respondent
SOLICITORS OF RECORD:
DE GRANDPRÉ, GODIN
Montréal, Quebec for the appellant
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent