Date: 19980428
Docket: A-504-96
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
BETWEEN:
HARVEY COHEN
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
Heard at Montreal (Quebec) on Tuesday, April 28th, 1998
JUDGMENT delivered at Montreal (Quebec) on Tuesday, April 28th, 1998
REASONS FOR JUDGMENT BY: LÉTOURNEAU, J.
Date: 19980428
Docket: A-504-96
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
BETWEEN:
HARVEY COHEN
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Montreal, Quebec
on Tuesday, April 28, 1998)
LÉTOURNEAU, J.
[1] The Appellant has not convinced us that Dussault J. of the Tax Court of Canada has made any error which justifies our intervention, whether it is in respect of the learned judge"s conclusions of fact or his interpretation and application of the law to these facts. Many of the crucial issues to be decided were factual in nature and depended heavily on the credibility of the witnesses. The Tax Court Judge was in a much better position than us to make the appropriate findings in this regard.
| [2] Consequently, the appeal will be dismissed with costs. |
Gilles Létourneau
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 19980428
Docket: A-504-96
BETWEEN:
HARVEY COHEN
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-504-96
STYLE OF CAUSE: HARVEY COHEN
Appellant
AND:
| HER MAJESTY THE QUEEN |
Respondent
PLACE OF HEARING: Montreal (Quebec)
DATE OF HEARING: April 28th, 1998
REASONS FOR JUDGMENT OF LÉTOURNEAU, J.
DATED: April 28th, 1998
APPEARANCES:
Mr. Christopher Mostovac for the Appellant
Mr. Martin Gentile for the Respondent
SOLICITORS OF RECORD:
RAVINSKY, RYAN
Montreal (Quebec) for the Appellant
GEORGE THOMSON
Deputy Attorney General of Canada
Ottawa (Ontario) for the Respondent