Date: 20030401
Docket: A-660-01
Neutral Citation: 2003 FCA 170
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
JACKY OUAKNINE
Appellant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
Hearing held at Montréal, Quebec, March 31, 2003.
Judgment delivered at Montréal, Quebec, April 1, 2003.
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRING: NADON J.A.
PELLETIER J.A.
Date: 20030401
Docket: A-660-01
Neutral Citation: 2003 FCA 170
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
JACKY OUAKNINE
Appellant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] The appellant had the burden of demonstrating to Judge Tardif of the Tax Court of Canada that the facts and assumptions in support of the assessment by the Minister of Revenue of Quebec for the goods and services tax were erroneous. He was not able to prove that the figures established by the Revenu Québec auditor, using the reconstitution of sales method, did not represent the figures for clothing sales actually made at his four shops.
[2] Furthermore, the judge, with irreproachable reasons in support, did not believe the explanations of the appellant and his accountant in regard to such things as the appellant's lack of books of account, sales invoices, register tapes, cash sales and even sales for some months at his Galeries Lachute store.
[3] It is not our job, as the appellant is effectively asking us to do, to substitute our assessment of the evidence for that of the trial judge, who had the benefit of seeing and hearing the witnesses called by both sides. There is nothing in the judge's reasons, legally or factually, that would warrant intervention by us.
[4] The appeal will be dismissed with costs.
"Gilles Létourneau"
J.A.
"I concur."
"Marc Nadon J.A."
"I concur."
"J.D. Denis Pelletier J.A."
Certified true translation
Suzanne Gauthier, C. Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20030401
Docket: A-660-01
Between:
JACKY OUAKNINE
Appellant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
DOCKET: A-660-01
STYLE:
JACKY OUAKNINE
Appellant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 31, 2003
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRING: NADON J.A.
PELLETIER J.A.
DATED: April 1, 2003
APPEARANCES:
Jacky Ouaknine FOR THE APPELLANT
Montréal, Quebec (himself)
Pierre Séguin FOR THE RESPONDENT
Montréal, Quebec
SOLICITORS OF RECORD:
Veillette & Associés FOR THE RESPONDENT
Contentieux Ministère du Revenu du Québec
Montréal, Quebec