Date: 19980316
Docket: A-510-97
MONTRÉAL, QUEBEC, THE 16th DAY OF MARCH 1998
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN:
JEAN HAMEL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
J U D G M E N T
The application for judicial review is dismissed.
Pierre Denault
J.A.
Certified true translation
Peter Douglas
Docket: A-510-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
JEAN HAMEL
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Montréal on Monday, March 16, 1998
Judgment delivered at Montréal on Monday, March 16, 1998
REASONS FOR JUDGMENT OF THE COURT BY: DENAULT J.A.
Date: 19980316
Docket: A-510-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
JEAN HAMEL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Monday, March 16, 1998)
DENAULT J.A.
[1] The applicant has not satisfied us that the Judge of the Tax Court of Canada misdirected herself in law or made any error warranting this Court"s intervention.
[2] The application for judicial review will be dismissed.
Pierre Denault
J.A.
MONTRÉAL, QUEBEC
March 16, 1998
Certified true translation
Peter Douglas
FEDERAL COURT OF APPEAL
Date: 19980316
Docket: A-510-97
Between:
JEAN HAMEL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-510-97
STYLE OF CAUSE: JEAN HAMEL
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 16, 1998
REASONS FOR JUDGMENT OF THE COURT (THE HONOURABLE MR. JUSTICE DENAULT, THE HONOURABLE MADAME JUSTICE DESJARDINS AND THE HONOURABLE DEPUTY JUSTICE CHEVALIER)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Denault
Dated: March 16, 1998
APPEARANCES:
Claude Boulay for the applicant
| Sylvie Gadoury for the respondent |
Anne-Marie Boutin
- 2 - A-510-97
SOLICITORS OF RECORD:
Claude Boulay for the applicant
Montréal, Quebec
George Thomson for the respondent
Deputy Attorney General of Canada
Ottawa, Ontario