|
Federal Court of Appeal |
|
BETWEEN:
and
THE MINISTER OF NATIONAL REVENUE
Hearing held at Québec, Quebec, on September 20, 2010.
Judgement delivered from the Bench at Québec, Quebec, on September 20, 2010.
REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A.
|
|
Cour d’appel fédérale |
Date: 20100920
Docket: A-230-09
Citation: 2010 FCA 233
CORAM : NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
BETWEEN:
LAURETTE BOUCHARD
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Québec, Quebec, on September 20, 2010)
[1] We have not been persuaded that the Tax Court judge committed errors of law or fact that warrant our intervention.
[2] His findings and inferences of fact, as well as those based on the credibility of the witnesses, are supported by the evidence.
[3] Accordingly, this appeal will be dismissed with costs.
Certified true translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-230-09
(APPEAL FROM A JUDGEMENT OF THE HONOURABLE MR. JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET 2009-222(EI))
STYLE OF CAUSE: LAURETTE BOUCHARD v.
THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: September 20, 2010
REASONS FOR JUDGEMENT OF THE COURT BY: NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
DELIVERED FROM THE BENCH BY: TRUDEL J.A.
APPEARANCES:
|
FOR THE APPELLANT
|
|
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Sept-Îles, Quebec
|
FOR THE APPELLANT
|
|
Deputy Attorney General of Canada Montréal, Quebec |
FOR THE RESPONDENT
|