Date: 19990420
Docket: A-333-96
MONTRÉAL, QUEBEC, THE 20th DAY OF APRIL 1999
CORAM: THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
IN THE MATTER of the Income Tax Act
BETWEEN: HANRI KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
J U D G M E N T
The appeal is dismissed with costs to the respondent.
Costs in this case and in docket A-334-96 are awarded as though there were only a single appeal.
Robert Décary
J.A.
Certified true translation
Peter Douglas
Date: 19990420
Docket: A-334-96
MONTRÉAL, QUEBEC, THE 20th DAY OF APRIL 1999
CORAM: THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
IN THE MATTER of the Income Tax Act
BETWEEN: CLAUDETTE KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
J U D G M E N T
The appeal is dismissed with costs to the respondent.
Costs in this case and in docket A-333-96 are awarded as though there were only a single appeal.
Robert Décary
J.A.
Certified true translation
Peter Douglas
Date: 19990420
Docket: A-333-96
Coram: THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
IN THE MATTER of the Income Tax Act
Entre: HANRI KOURDI
Appellant
AND:
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal on Tuesday, April 20, 1999
Judgment delivered at Montréal on Tuesday, April 20, 1999
REASONS FOR JUDGMENT BY: THE HONOURABLE MR. JUSTICE DÉCARY
Date: 19990420
Docket: A-333-96
CORAM: THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
IN THE MATTER of the Income Tax Act
BETWEEN: HANRI KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
_______________________________________
Docket: A-334-96
IN THE MATTER of the Income Tax Act
BETWEEN: CLAUDETTE KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the bench at Montréal
on Tuesday, April 20, 1999)
DÉCARY J.A.
[1] These two appeals were heard together, and the following reasons apply equally to both.
[2] Counsel for the appellants has not persuaded us that Judge Lamarre made any error warranting our intervention.
[3] The appeal is dismissed with costs to the respondent. Costs will be awarded as though there were only a single appeal.
Robert Décary
J.A.
Certified true translation
Peter Douglas
FEDERAL COURT OF APPEAL
Date: 19990420
Docket: A-333-96
and A-334-96
IN THE MATTER of the Income Tax Act
Between: HANRI KOURDI
CLAUDETTE KOURDI
Appellants
AND
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-334-96
STYLE OF CAUSE: CLAUDETTE KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 20, 1999
REASONS FOR JUDGMENT OF THE COURT (THE HON. MR. JUSTICE DÉCARY, THE HON. MR. JUSTICE LÉTOURNEAU AND THE HON. MR. JUSTICE NOËL)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Décary
DATED: April 20, 1999
APPEARANCES:
| Sylvie Boucher for the appellant |
Bernard Fontaine for the respondent
- 2 -
SOLICITORS OF RECORD:
Mondor Fournier for the appellant
Montréal, Quebec
Morris Rosenberg for the respondent
Deputy Attorney General of Canada
Montréal, Quebec
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-333-96
STYLE OF CAUSE: HANRI KOURDI
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 20, 1999
REASONS FOR JUDGMENT OF THE COURT (THE HON. MR. JUSTICE DÉCARY, THE HON. MR. JUSTICE LÉTOURNEAU AND THE HON. MR. JUSTICE NOËL)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Décary
DATED: April 20, 1999
APPEARANCES:
| Sylvie Boucher for the appellant |
Bernard Fontaine for the respondent
- 2 -
SOLICITORS OF RECORD:
Mondor Fournier for the appellant
Montréal, Quebec
Morris Rosenberg for the respondent
Deputy Attorney General of Canada
Montréal, Quebec