Date: 20020424
Docket: A-789-00
Ottawa, Ontario, April 24, 2002
CORAM: RICHARD C.J.
NOËL J.A.
NADON J.A.
BETWEEN:
SERGE LAROSE
Plaintiff
- and -
HER MAJESTY THE QUEEN
Defendant
JUDGMENT
The application for judicial review is dismissed without costs.
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"John D. Richard"
C.J. |
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
Date: 20020424
Docket: A-789-00
Neutral citation: 2002 FCA 151
CORAM: RICHARD C.J.
NOËL J.A.
NADON J.A.
BETWEEN:
SERGE LAROSE
Plaintiff
- and -
HER MAJESTY THE QUEEN
Defendant
Hearing held at Ottawa, Ontario, on April 24, 2002.
Judgment from the bench at Ottawa, Ontario, on April 24, 2002.
REASONS FOR JUDGMENT OF THE COURT NOËL J.A.
Date: 20020424
Docket: A-789-00
Neutral citation: 2002 FCA 151
CORAM: RICHARD C.J.
NOËL J.A.
NADON J.A.
BETWEEN:
SERGE LAROSE
Plaintiff
- and -
HER MAJESTY THE QUEEN
Defendant
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Ottawa, Ontario,
on April 24, 2002)
NOËL J.A.
[1] After hearing the plaintiff, we find no basis for intervening.
[2] It is apparent from the record before the Court that the plaintiff made an excessive contribution to his retirement savings plan. The Minister disallowed deduction of the excessive amount and levied the tax specified in Part X.I of the Income Tax Act.
[3] The trial judge explained in his reasons why the plaintiff's contribution was excessive, but he remains unsatisfied. Unfortunately, this Court can do no better than refer the plaintiff to the judgment of the trial judge.
[4] The application for judicial review will be dismissed without costs.
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"Marc Noël"
J.A. |
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE No.: A-789-00
STYLE OF CAUSE: Serge Larose v. Her Majesty the Queen
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: April 24, 2002
REASONS FOR JUDGMENT OF THE COURT (Richard C.J. and Noël and Nadon JJ.A.)
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
Serge Larose FOR HIMSELF
Jade Boucher FOR THE DEFENDANT
Paul Plourde, Q.C.
SOLICITORS OF RECORD:
Serge Larose FOR HIMSELF
Gatineau, Quebec
Morris Rosenberg FOR THE DEFENDANT
Deputy Attorney General of Canada
Ottawa, Ontario