Date: 20040317
Docket: A-160-03
Citation: 2004 FCA 115
CORAM: RICHARD C.J.
BETWEEN:
VIVIANE TRUDEL-LEBLANC
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on March 17, 2004.
Judgment delivered from the bench at Montréal, Quebec, on March 17, 2004.
REASONS FOR JUDGMENT OF THE COURT: NOËL J.A.
Date: 20040317
Docket: A-160-03
Citation: 2004 FCA 115
CORAM: RICHARD C.J.
BETWEEN:
VIVIANE TRUDEL-LEBLANC
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on March 17, 2004)
[1] In our opinion, Tardif J.T.C.C. was entitled to affirm the assessments at issue, based on the evidence before him, even if the facts that he considered went beyond those on which the Minister relied to issue the assessments.
[2] Contrary to Pedwell v. Canada, [2000] 4 F.C. 616, the judge of the Tax Court of Canada did not refer to a transaction other than the one cited by the Minister in issuing his assessments. He stated, in the course of his decision, that the ground retained by the Minister was not conclusive, in itself, but that he found that it became conclusive when considered with the other evidence filed, in large part, by the appellant herself.
[3] This is not a situation where the appellant can legitimately claim that she did not have an opportunity to argue her point of view about the debate, as it was presented before the trial judge.
[4] Moreover, the evidence enabled Tardif J.T.C.C. to make a finding of fact that the income at issue was the appellant's, and not that of her company.
[5] The appeal will be dismissed with costs.
"Marc Noël"
J.A.
Certified true translation
Kelley A. Harvey, BA, BCL, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-160-03
STYLE OF CAUSE: VIVIANE TRUDEL-LEBLANC
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 17, 2004
REASONS FOR JUDGMENT OF THE COURT: RICHARD C.J.
NOËL J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
|
André A. Lévesque
|
FOR THE APPELLANT |
|
Valérie Tardif Nathalie Labbé |
FOR THE RESPONDENT |
SOLICITORS OF RECORD:
|
André A. Lévesque Bonaventure, Quebec
|
FOR THE APPELLANT |
|
MORRIS ROSENBERG Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT |