Federal Court of Appeal Decisions

Date: 20060209

Dockets: A-487-04

A-488-04

A-489-04

A-490-04

Citation: 2006 FCA 58

CORAM:       RICHARD C.J.A.

                        NOËL J.A.

                        NADON J.A.

A-487-04

BETWEEN:

MAY NASSAR

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-488-04

BETWEEN:

ZIAD HANNA

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-489-04

BETWEEN:

RAMZI SALAMÉ

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-490-04

BETWEEN:

GHASSAN KIWAN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on February 9, 2006.

Judgment delivered from the bench at Montréal, Quebec, on February 9, 2006.

REASONS FOR JUDGMENT OF THE COURT BY:                                                    NOËL J.A.

Date: 20060209

Dockets: A-487-04

A-488-04

A-489-04

A-490-04

Citation: 2006 FCA 58

CORAM:       RICHARD C.J.

                        NOËL J.A.

                        NADON J.A.

A-487-04

BETWEEN:

MAY NASSAR

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-488-04

BETWEEN:

ZIAD HANNA

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-489-04

BETWEEN:

RAMZI SALAMÉ

Appellant

and

HER MAJESTY THE QUEEN

Respondent

A-490-04

BETWEEN:

GHASSAN KIWAN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec, on February 9, 2006)

NOËL J.A.:

[1]               These are four consolidated appeals from a decision rendered by Mr. Justice Dussault of the Tax Court of Canada on August 18, 2004 (2004 DTC 3146), which upheld the notices of assessment of the Minister of Revenue by which charitable donations to the Ordre Antonien Libanais des Maronites were refused. In so doing, he also upheld the penalties imposed under subsection 163(2) of the Income Tax Act.

[2]               The appellants submitted two arguments in support of their appeals. As far as the first one is concerned, we are of the opinion that in paragraph 195 of his reasons, Dussault J. fully answered the objection made by the appellants regarding evidence from third parties concerning the tax avoidance scheme and its scope.

[3]               As far as the second aspect of the grounds invoked is concerned, it was up to Dussault J. to render a decision as to the appellants’ credibility, and we cannot find any ground to warrant our intervention.

[4]               The appeals will be dismissed with only one set of costs, and the reasons for this decision will be filed in dockets A-488-04, A-489-04 and A-490-04 to serve as reasons therein.

“Marc Noël”

Certified true translation

Michael Palles

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKETS:                                                            A-487-04, A-488-04, A-489-04, A-490-04

APPEAL FROM A DECISION RENDERED BY MR. JUSTICE PIERRE DUSSAULT OF THE TAX COURT OF CANADA ON AUGUST 18, 2004, DOCKET NO. 2000‑995(IT)G.

STYLE OF CAUSE:                                               MAY NASSAR v. HER MAJESTY THE QUEEN (A-487-04)

                                                                                ZIAD HANNA v. HER MAJESTY THE QUEEN (A-488-04)

                                                                                RAMZI SALAMÉ v. HER MAJESTY THE QUEEN (A-489-04)

                                                                                GHASSAN KIWAN v. HER MAJESTY THE QUEEN (A-490-04)

PLACE OF HEARING:                                        Montréal, Quebec

DATE OF HEARING:                                          February 9, 2006

REASONS FOR JUDGMENT BY:                     Richard C.J.

                                                                                Noël J.A.

                                                                                Nadon J.A.

DELIVERED FROM THE BENCH BY:            Noël J.A.

APPEARANCES:

SOLICITORS OF RECORD: