Federal Court of Appeal Decisions

Date: 20051019

Docket: A-42-05

Citation: 2005 FCA 336

CORAM:        DÉCARY J.A.

                        LÉTOURNEAU J.A.

                        NOËL J.A.

BETWEEN:

RODOLFO JOSÉ SLOBODRIAN

Appellant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

Heard at Quebec City, Quebec, on October 17, 2005.

Judgment delivered at Quebec City, Quebec, on October 19, 2005.

REASONS FOR JUDGMENT BY:                                                                  LÉTOURNEAU J.A.

CONCURRED IN BY:                                                                                                 DÉCARY J.A.

                                                                                                                                          NOËL J.A.

Date: 20051019

Docket: A-42-05

Citation: 2005 FCA 336

CORAM:        DÉCARY J.A.

                        LÉTOURNEAU J.A.

                        NOËL J.A.

BETWEEN:

RODOLFO JOSÉ SLOBODRIAN

Appellant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT

LÉTOURNEAU J.A.

[1]                The facts of this case cannot be distinguished from those that were involved and adjudicated upon by this Court in a previous appeal by the appellant: see Slobodrian v. Canada(The Minister of National Revenue - M.N.R.)(2003), F.C.J. no. 1414, 2003 FCA 350.

[2]                Our Court found in the above decision that the mere supply of services without compensation involves no property and hence cannot form the subject matter of a gift.

[3]                In the present instance, the facts and arguments submitted by the appellant are essentially the same as those alleged in his previous appeal. They simply relate to different taxation years. Therefore, the Tax Court judge was right to apply the rationale of our previous decision.

[4]                In addition, the learned Tax Court judge was of the view "that the donations were not proven by receipts for the gifts that contained prescribed information, as provided by subsection 118.1(2) of the Income Tax Act" and section 3501 of the Regulations. The receipts did not reflect the registration number of the issuer or certify that the signator is duly authorized to issue such receipts.

[5]                On the basis of the record before us (see for example pages 424 to 427 of the Appeal Book), I am not in a position to overturn this additional finding.

[6]                For these reasons, I would dismiss the appeal with costs.

                "Gilles Létourneau"

"I agree."

     Robert Décary, J.A.

"I agree."

     Marc Noël, J.A.

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                               A-42-05

STYLE OF CAUSE:                                                               RODOLFO JOSÉ SLOBODRIAN and THE MINISTER OF NATIONAL REVENUE

PLACE OF HEARING:                                                         Quebec (Quebec)

DATE OF HEARING:                                                           October 17, 2005

REASONS FOR JUDGMENT BY:                                      LÉTOURNEAU J.A.

CONCURRED IN BY:                                                          DÉCARY J.A.

                                                                                                NOËL J.A.

                                                                                               

DATED:                                                                                  October 19, 2005

APPEARANCES:

Mr. Rodolfo José Slobodrian	FOR HIMSELF
Mr. Benoît Mandeville	FOR THE RESPONDENT

SOLICITORS OF RECORD:

Mr. Rodolfo José Slobodrian Sillery (Quebec)	FOR HIMSELF
Department of Justice, Montreal	FOR THE RESPONDENT