Date: 20090202
Docket: A-5-08
Citation: 2009 FCA 28
CORAM: LÉTOURNEAU J.A.
BETWEEN:
and
Hearing held at Montréal, Quebec, on February 2, 2009.
Judgment delivered from the Bench at Montréal, Quebec, on February 2, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A.
Date: 20090202
Docket: A-5-08
Citation: 2009 FCA 28
CORAM: LÉTOURNEAU J.A.
BLAIS J.A.
TRUDEL J.A.
BETWEEN:
3087-8730 QUÉBEC INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on February 2, 2009)
[1] Despite Mr. Trottier's laudable efforts, we are of the opinion that the judge did not commit a palpable or overriding error warranting our intervention.
[2] In Housen v. Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, the Supreme Court of Canada reminded us that :
18 The trial judge is better situated to make factual findings owing to his or her extensive exposure to the evidence, the advantage of hearing testimony viva voce, and the judge’s familiarity with the case as a whole. Because the primary role of the trial judge is to weigh and assess voluminous quantities of evidence, the expertise and insight of the trial judge in this area should be respected.
[3] Based on the evidence before him, we are of the opinion that the judge was entitled to make the findings of fact set out in his reasons.
[4] Accordingly, the appeal will be dismissed with costs.
“Johanne Trudel”
Johanna Kratz
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-5-08
(APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED DECEMBER 5, 2007, (2006-445(IT)G))
STYLE OF CAUSE: 3087-8730 QUÉBEC INC.
v. Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 2, 2009
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
BLAIS J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY: TRUDEL 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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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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