Date: 20030203
Docket: A‑22‑02
Neutral Citation: 2003 FCA 58
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
ANTHONY JURAK
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, February 3, 2003.
Judgment delivered from the bench at Montréal, Quebec, February 3, 2003.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
Date: 20030203
Docket: A‑22‑02
Neutral Citation: 2003 FCA 58
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
ANTHONY JURAK
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced from the bench at Montréal, Quebec,
February 3, 2003)
LÉTOURNEAU J.A.
[1] Notwithstanding the laudable efforts of Mr. Côté, we have not been persuaded that Her Honour Judge Lamarre‑Proulx of the Tax Court of Canada misdirected herself in her interpretation of section 160 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, and in her application to the facts of this case when she concluded, in paragraph 38 of her decision, that “[translation] the transferee may himself become the transferor, subject to the application of subsection 160(1) of the Act if, at the time of the second transfer, he is himself a tax debtor, either ex proprio motu or as a joint and several debtor with the first transferor.”
[2] Counsel for the respondent having conceded that in the circumstances the amount of the assessment in dispute, $144,222, does not generate interest, it was unnecessary to hear the parties on this second ground of appeal.
[3] The appeal will be dismissed with costs and it will be declared that the amount of the assessment in dispute, $144,222, does not bear interest.
“Gilles Létourneau”
Judge
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20030203
Docket: A‑22‑02
BETWEEN:
ANTHONY JURAK
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A‑22‑02
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
STYLE: ANTHONY JURAK
and
HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 3, 2003
REASONS FOR JUDGMENT OF THE COURT: Létourneau J.A.
DATED: February 3, 2003
APPEARANCES:
Louis‑Frédérick Côté FOR THE APPELLANT
Valérie Tardif FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mendelsohn Rosentzveig Schacter FOR THE APPELLANT
Montréal, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec