Date: 20041117
Docket: A-276-03
Neutral Citation: 2004 FCA 388
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
2868-2656 QUÉBEC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Québec, Quebec, November 17, 2004.
Judgment delivered from the bench at Québec, Quebec, November 17, 2004.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
Date: 20041117
Docket: A-276-03
Neutral Citation: 2004 FCA 388
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
2868-2656 QUÉBEC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Pronounced at the hearing at Québec, Quebec
on November 17, 2004)
LÉTOURNEAU J.A.
[1] In a clearly structured and reasoned judgment, Mr. Justice Tardif of the Tax Court of Canada held that the explanations of Ms. Lucie Pelletier, the sole holder of the appellant's assets, concerning the origin of the amounts appearing in Ms. Pelletier's bank accounts, were not credible. For the 1993-1994, 1995, 1996 and 1997 years, these sums amounted to $73,049.52, $89,129.71, $64,708.10 and $79,744.82 respectively.
[2] Ms. Pelletier explained that the amounts deposited originated from personal savings, a legacy from her father, substantial bingo earnings and a no-interest loan of $50,000 from one of her nieces.
[3] The bingo earnings totalled $148,953.00, which broke down as follows:
1980 to 1990: $53,000
1991 to 1993 $45,000
1994: $13,872
1995: $17,419
1996: $18,962
[4] Mr. Justice Tardif explained in detail why he did not believe Ms. Pelletier and the reasons thereby provided were supported by the evidence in the record. In the circumstances, there is no lawful or other basis for us to interfere with this finding of fact based on credibility.
[5] For these reasons, the appeal will be dismissed with costs.
"Gilles Létourneau"
J.A.
Certified true translation
Jacques Deschênes, LL.B.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-276-03
STYLE: 2868-2656 QUÉBEC INC. v. HER MAJESTY THE QUEEN
PLACE OF HEARING: QUÉBEC, QUEBEC
DATE OF HEARING: NOVEMBER 17, 2004
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
REASONS FOR JUDGMENT
OF THE COURT: LÉTOURNEAU J.A.
DATED: NOVEMBER 17, 2004
APPEARANCES:
Jules Turcotte FOR THE APPELLANT
Danny Galarneau FOR THE RESPONDENT
SOLICITORS OF RECORD:
B.C.F. FOR THE APPELLANT
Québec, Quebec
Veillette, Larivière et ass. FOR THE RESPONDENT
Sainte-Foy, Quebec