Federal Court of Appeal |
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BETWEEN:
and
FRANÇOIS BÉLANGER
and
Hearing held at Québec, Quebec, on September 20, 2010.
Judgment delivered from the Bench at Québec, Quebec, on September 20, 2010.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
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Cour d’appel fédérale |
Date: 20100920
Docket: A-231-09
Citation: 2010 FCA 234
CORAM: NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
BETWEEN:
GILLES BÉLANGER
and
FRANÇOIS BÉLANGER
Appellants
and
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Québec, Quebec, on September 20, 2010)
NOËL J.A.
[1] The Tax Court of Canada judge dismissed the appeals of Gilles and François Bélanger on the ground that neither of them was credible. Counsel for the appellants raised no arguments challenging the judge’s finding on this point.
[2] As for the penalty, the Court has considered whether the appellant Gilles Bélanger could have been justified in believing that the Minister of Revenue had recognized Lac Genest as being his residence for the taxation year preceding the years at issue.
[3] However, as the documentary evidence filed by Gilles Bélanger for that year does not disclose the Minister’s position on this point, and, given the Tax Court of Canada judge’s finding regarding his credibility, this Court’s intervention would be unwarranted.
[4] The appeal will be dismissed with costs.
Certified true translation
Tu-Quynh Trinh
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-231-09
(APPEAL FROM JUDGMENTS OF JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET NOS. 2008-4121(IT)I and 2008-4122(IT)I)
STYLE OF CAUSE: GILLES BÉLANGER and
FRANÇOIS BÉLANGER v.
MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: September 20, 2010
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
FOR THE APPELLANTS
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
Sept-Îles, Quebec
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FOR THE APPELLANTS
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Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT
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