Date: 19990528
CORAM: MARCEAU
DESJARDINS |
NOËL, JJ.A. |
Docket: A-48-96
BETWEEN:
ROGER RIVERIN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
______________________________________________
Docket: A-582-96
BETWEEN:
LES PLACEMENTS R.I.O. INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Hearing held in Québec, Quebec, Friday, May 28, 1999.
Judgment rendered at the hearing, Friday, May 28, 1999.
REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A.
Date: 19990528
CORAM: MARCEAU
DESJARDINS |
NOËL, JJ.A. |
Docket: A-48-96
BETWEEN:
ROGER RIVERIN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
______________________________________________
Docket: A-582-96
BETWEEN:
LES PLACEMENTS R.I.O. INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Québec, Quebec,
Friday, May 28, 1999)
MARCEAU J.A.
[1] We are all of the opinion that these appeals from two decisions of the Tax Court of Canada, appeals that were joined at the parties" request owing to the identity of the problem they raise, cannot succeed.
[2] It is simply not apparent to us that, on the central point they had to consider, and the only one on which we need rule, namely, the application in this case of the provisions of subsection 160(1) of the Income Tax Act, either of the two judges erred. Subsection 160(1) reads as follows:
160. (1) Lorsqu"une personne a, depuis le 1er mai 1951, transféré des biens, directement ou indirectement, au moyen d"une fiducie ou de toute autre façon,
les règles suivantes s"appliquent:
mais aucune disposition du présent paragraphe n"est réputée limiter la responsabilité de l"auteur du transfert en vertu de toute autre disposition de la présente loi. |
||||||||
160. (1) Where a person has, on or after the lst day of May, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to
the following rules apply:
but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act. |
[3] Noting the care taken by Parliament to employ more than once the broadest possible terms in its introductory words, no doubt for the purpose of giving its rule a full extension " "either directly or indirectly, by means of a trust or by any other means whatever" " we have no difficulty in concluding that the provision applies once the tax debtor does the act that gives rise to the process by which his property will ultimately end up in the patrimony of any of these persons with whom he has a non-arm"s length relationship. In the particular case of a payment in kind or a payment given as security for the repayment of a loan, it makes no difference whether the payment takes full effect and becomes definitive as a result of some additional intervention of the debtor, a court decision or the mere operation of the Act.
[4] The appeal will therefore be dismissed, with costs.
"Louis Marceau" |
J.A. |
Certified true translation
Bernard Olivier
IN THE FEDERAL COURT OF APPEAL
Date: 19990528
Docket: A-48-96
BETWEEN:
ROGER RIVERIN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
____________________________________
Docket: A-582-96
BETWEEN:
LES PLACEMENTS R.I.O. INC.
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-48-96
STYLE:ROGER RIVERIN v. HER MAJESTY THE QUEEN
FILE NO: A-582-96
STYLE:LES PLACEMENTS R.I.O. INC.
v. HER MAJESTY THE QUEEN
PLACE OF HEARING: QUÉBEC, QUEBEC
DATE OF HEARING: MAY 28, 1999
REASONS FOR JUDGMENT OF THE COURT
(MARCEAU, DESJARDINS, NOËL, JJ.A.)
RENDERED AT THE HEARING ON MAY 28, 1999
APPEARANCES:
Claude Blanchard and Pierre Martin FOR THE APPELLANTS
Jane Meagher FOR THE RESPONDENT
SOLICITORS OF RECORD:
Hickson, Martin, Blanchard
1170, chemin Saint-Louis
Sillery, Quebec
G1S 1E5 FOR THE APPELLANTS
Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT