BETWEEN:
and
Heard at Montréal, Quebec, on June 5, 2008.
Judgment delivered from the bench at Montréal, Quebec, on June 5, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20080605
Docket: A-294-07
Citation: 2008 FCA 200
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
TRUDEL J.A.
BETWEEN:
NICOLA BRIZZI
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on June 5, 2008)
[1] We would dismiss this appeal. The argument made by the appellant’s counsel was not made anywhere, be it before the Tax Court of Canada or in the memorandum of fact and law before this Court.
[2] In any event, what the appellant’s counsel is asking us to do is to bring the Income Tax Act in line with the provisions of the Criminal Code with regard to the forfeiture of property constituting the proceeds of crime in order to retroactively zero-rate forfeited property as of when it was forfeited.
[3] The application clearly requires legislative amendments, and the discretion to bring the statutes in question in line with one another, as requested by the appellant, belongs to Parliament.
[4] The appeal will be dismissed with costs.
Johanna Kratz
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-294-07
STYLE OF CAUSE: Nicola Brizzi v. Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
NOËL J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
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FOR THE APPELLANT
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Laval, Quebec
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FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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