Date: 20060316
A-5-05
BETWEEN:
and
Hearing held at Montréal, Quebec, on March 16, 2006.
Judgment delivered at Montréal, Quebec, on March 16, 2006.
REASONS FOR JUDGMENT OF THE COURT: DESJARDINS J.A.
Dockets: A-4-05
A-5-05
Citation: 2006 FCA 114
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
91633 CANADA LTÉE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on March 16, 2006)
[1] Despite Serge Fournier’s well-articulated and well thought-out arguments, Desjardins and Noël JJ.A. are of the opinion that, in view of the first judge’s finding that the expenses claimed by the appellant were purely personal expenses (Symes v. Canada, [1993] 4 S.C.R. 695, at pages 735 to 744), and the evidence supporting that finding, the appeal will be dismissed with costs.
[2] Dissenting on the grounds that it was unreasonable to find that there was no commercial purpose for the expenses incurred by the appellant, while acknowledging the prevailing personal purpose, Létourneau J.A. would have allowed the appeal and returned the matter to the Minister to have the personal expenses separated from the commercial expenses.
[3] A copy of these reasons will be filed in docket A-5-05 in support of the judgment delivered therein.
“Alice Desjardins”
Certified true translation
Kelley A. Harvey, BCL, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKETS: A-4-05, A-5-05
APPEAL FROM A DECISION BY MR. JUSTICE PAUL BÉDARD OF THE TAX COURT OF CANADA DATED DECEMBER 13, 2004.
STYLE OF CAUSE: 91633 CANADA LTD. v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 16, 2006
REASONS FOR JUDGMENT OF THE COURT: DESJARDINS J.A.
LÉTOURNEAU J.A.
NOËL J.A.
DELIVERED FROM THE BENCH BY: DESJARDINS J.A.
APPEARANCES:
|
FOR THE APPELLANT
|
|
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Montréal, Quebec
|
FOR THE APPELLANT
|
|
Deputy Attorney General of Canada
|
FOR THE RESPONDENT
|