Date: 20060504
BETWEEN:
and
Hearing held at Montréal, Quebec, on May 1, 2006.
Judgment rendered at Montréal, Quebec, on May 4, 2006.
REASONS FOR JUDGMENT: DÉCARY J.A.
CONCURRED IN BY: LÉTOURNEAU J.A.
PELLETIER J.A.
Date: 20060504
Docket: A-531-04
Citation: 2006 FCA 162
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
PELLETIER J.A.
BETWEEN:
JAN STOHL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] The appellant is challenging a judgment of the Tax Court of Canada which upheld the Minister of National Revenue’s decision to deny him a deduction for payment of alimony.
[2] The judge came to the conclusion that the wording of the agreement pertaining to the separation approved by the Quebec Superior Court did not indicate that the parties realized the tax consequences of the payments which the appellant was making to third parties.
[3] That finding is entirely correct. It is based on the wording of subsections 60.1(2) and 56.1(2) of the Income Tax Act and on the interpretation given thereto by this Court in Veilleux v. Canada, 2002 FCA 201.
[4] Despite the sympathy I may have for the appellant, and the fact that the latter acted in all good faith, I can only conclude that the appeal be dismissed, but in the circumstances without costs.
I concur.
Gilles Létourneau J.A.
I concur.
J.D. Denis Pelletier J.A.
Certified true translation
François Brunet, LLB, BCL
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-531-04
APPEAL FROM A DECISION OF JUDGE PAUL BÉDARD OF THE TAX COURT OF CANADA OF AUGUST 4, 2004, CASE No. 2003‑4406(IT)I.
STYLE OF CAUSE: JAN STOHL v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
REASONS FOR JUDGMENT BY: Décary J.A.
CONCURRED IN BY: Létourneau J.A.
Pelletier J.A.
APPEARANCES:
|
Montréal, Quebec |
FOR THE APPELLANT (himself)
|
|
FOR THE RESPONDENT
|
SOLICITOR OF RECORD:
|
Deputy Attorney General of Canada |
FOR THE RESPONDENT
|
Date: 20060504
Docket: A-531-04
Montréal, Quebec, May 4, 2006
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
PELLETIER J.A.
BETWEEN:
JAN STOHL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is dismissed without costs.
“Robert Décary”
J.A.
Certified true translation
François Brunet, LLB, BCL