Date: 20010109
Docket: A-755-99
Montréal, Quebec, Tuesday, January 9, 2001
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
ALAIN BRAULT
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
J U D G M E N T
This application is dismissed with costs.
|
Alice Desjardins J.A. |
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
Date: 20010109
Docket: A-755-99
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
ALAIN BRAULT
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, Tuesday, January 9, 2001
Judgment from the bench at Montréal, Quebec on Tuesday, January 9, 2001
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20010109
Docket: A-755-99
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
ALAIN BRAULT
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec
on Tuesday, January 9, 2001)
NOËL J.A.
[1] Like the trial judge (see [1999] F.C.J. No. 921 (Q.L.)), we consider that the taxpayer did not as surety hold a claim during his 1993 taxation year, and if the opposite is true, the amount of his claim was nil for tax purposes. He therefore incurred no losses on a business investment.
[2] The appeal will be dismissed with costs.
|
Marc Noël J.A. |
MONTRÉAL, QUEBEC
January 9, 2001
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
|
FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20010109 Docket: A-755-99 Between: ALAIN BRAULT Appellant AND HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT |
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE: A-755-99
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
STYLE OF CAUSE:
ALAIN BRAULT
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 9, 2001
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
DATED: January 9, 2001
APPEARANCES:
Serge Fournier FOR THE APPELLANT
Janie Payette FOR THE RESPONDENT
SOLICITORS OF RECORD:
Brouillette, Charpentier, Fortin FOR THE APPELLANT
Montréal, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec