Date: 20001017
Docket: A-670-98
| CORAM: DÉCARY J.A. |
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
PIERRE BILODEAU
Appellant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Québec, Quebec on Tuesday, October 17, 2000.
Judgment rendered at Québec, Quebec on October 17, 2000.
| REASONS FOR JUDGMENT BY: NOËL J.A. |
Date: 20001017
Docket: A-670-98
| Coram: DÉCARY J.A. |
LÉTOURNEAU J.A.
NOËL J.A.
Between:
PIERRE BILODEAU
Appellant
- AND -
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered from the bench at Québec, Quebec
on Tuesday, October 17, 2000)
NOËL J.A.
[1] The appellant objected in this Court to the findings of fact made by the trial judge. In particular, he stressed that the evidence did not allow the latter to conclude that Messrs. Sanchagrin and Lavoie and Ms. Robichaud were acting on his behalf as nominees.
[2] Despite the strenuous efforts of Mr. St-Jean to try and persuade the Court to the contrary, we consider that the evidence allowed the trial judge to draw this conclusion. Additionally, we can find no error in his judgment that would warrant the Court's intervention.
[3] The application for judicial review will be dismissed. In the circumstances, costs will be awarded in accordance with paragraph 2 of the Order made on October 12, 2000.
| Marc Noël J.A. |
Québec, Quebec
October 17, 2000
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT FILE No.: A-670-98 |
| STYLE OF CAUSE: PIERRE BILODEAU |
Appellant
| AND: |
| MINISTER OF NATIONAL REVENUE |
Respondent
| PLACE OF HEARING: Québec, Quebec |
| DATE OF HEARING: October 17, 2000 |
REASONS FOR JUDGMENT
| OF THE COURT BY: Noël J.A. |
| DATED: October 17, 2000 |
APPEARANCES:
| Frédéric St-Jean for the appellant |
| Bernard Fontaine for the respondent |
SOLICITORS OF RECORD:
| 3107 ave. des Hôtels for the appellant |
| Sainte-Foy, Quebec |
| Morris Rosenberg for the respondent |
| Deputy Attorney General |
| of Canada |
| FEDERAL COURT OF APPEAL Date: 20001017 Docket: A-670-98 Between: PIERRE BILODEAU Appellant - AND - MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT |
Date: 20001017
Docket: A-670-98
QUÉBEC, QUEBEC, OCTOBER 17, 2000
| Coram: DÉCARY J.A. |
LÉTOURNEAU J.A.
NOËL J.A.
Between:
PIERRE BILODEAU
Appellant
- AND -
MINISTER OF NATIONAL REVENUE
Respondent
JUDGMENT
The application for judicial review is dismissed and costs are awarded in accordance with paragraph 2 of the Order made on October 12, 2000.
| Robert Décary J.A. |
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.