Date: 20040317
Docket: A-580-02
Citation: 2004 FCA 112
CORAM: RICHARD C.J.
BETWEEN:
SANDA TOPALA PIRAU
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on March 16, 2004.
Judgment delivered at Montréal, Quebec, on March 17, 2004.
REASONS FOR JUDGMENT: NOËL J.A.
CONCURRED IN BY: RICHARD C.J.
PELLETIER J.A.
Date: 20040317
Docket: A-580-02
Citation: 2004 FCA 112
CORAM: RICHARD C.J.
BETWEEN:
SANDA TOPALA PIRAU
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] This is an application for judicial review of a decision by Lamarre J.T.C.C. (2002-1359 (IT) I), who held that the applicant was living in a conjugal relationship with Samoila Pirau within the meaning of subsection 252(4) of the Income Tax Act.
[2] The applicant argued, before us, that the relationship she had with Mr. Pirau was not akin to a conjugal relationship and that Lamarre J.T.C.C. erred in fact and in law in finding otherwise.
[3] In my view, Lamarre J.T.C.C. identified, in her reasons, a number of factual elements that support her finding that there was a conjugal relationship, in light of factors sanctioned by the case law. Specifically, I have in mind the fact that the applicant and Mr. Pirau, despite the alleged failure of their marriage, shared the same home. Both saw to the well-being of their children, and ensured their economic support.
[4] I would dismiss the application for judicial review with costs.
"Marc Noël"
J.A.
"I concur.
John D. Richard, C.J."
"I concur.
Denis Pelletier, J.A."
Certified true translation
Kelley A. Harvey, BA, BCL, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-580-02
STYLE OF CAUSE: SANDA TOPALA PIRAU
Applicant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 16, 2004
REASONS FOR JUDGMENT: NOËL J.A.
CONCURRED IN BY: RICHARD C.J.,
PELLETIER J.A.
DATE OF REASONS: March 17, 2004
APPEARANCES:
|
Virginie Falardeau |
FOR THE APPLICANT
|
|
Anne Poirier |
FOR THE RESPONDENT |
SOLICITORS OF RECORD:
|
STARNINO MOSTOVAC Montréal, Quebec |
FOR THE APPLICANT
|
|
MORRIS ROSENBERG Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT |