BETWEEN:
and
and
ROBERT SEBAG
Respondents
Hearing held at Montréal, Quebec, on September 26, 2006.
Judgment delivered from the bench at Montréal, Quebec, on September 26, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Docket: A-574-05
Citation: 2006 FCA 312
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
MICHÈLE SALCITO
Appellant
and
HER MAJESTY THE QUEEN
and
ROBERT SEBAG
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on September 26, 2006)
[1] Despite the submissions of counsel for the appellant, we are not persuaded that the trial judgment under appeal contains a reviewable error that warrants our intervention.
[2] Accordingly, the appeal will be dismissed with costs to the two respondents.
“Gilles Létourneau”
Certified true translation
Mary Jo Egan, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-574-05
Appeal from a judgment of the Tax Court of Canada (the Honourable Judge Louise Lamarre Proulx) dated October 27, 2005, Docket 2003-485(IT)G.
STYLE OF CAUSE: Michèle Salcito v. Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: September 26, 2006
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
NOËL J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
|
Yves Archambault |
FOR THE APPELLANT
|
|
Susan Shaughnessy
|
FOR THE RESPONDENT (Her Majesty the Queen)
|
|
Serge Fournier |
FOR THE RESPONDENT (Robert Sebag) |
SOLICITORS OF RECORD:
|
BCF, s.e.n.c.r.l. Montréal, Quebec
|
FOR THE APPELLANT |
|
John H. Sims, Q.C. Deputy Attorney General of Canada |
FOR THE RESPONDENT (Her Majesty the Queen)
|
|
Serge Fournier Montréal, Quebec |
FOR THE RESPONDENT (Robert Sebag) |