Federal Court of Appeal Decisions

Decision Information

Bélanger v. Canada (National Revenue)

Court (s) Database Federal Court of Appeal Decisions
Date 2010-09-20
Neutral citation 2010 FCA 234
File numbers A-231-09

Decision Content

Federal Court of Appeal

 

Cour d’appel fédérale

 

 

Date: 20100920

Docket: A-231-09

Citation: 2010 FCA 234

 

CORAM:       NOËL J.A.

                        PELLETIER J.A.

                        TRUDEL J.A.

 

BETWEEN:

GILLES BÉLANGER

and

FRANÇOIS BÉLANGER

Appellants

and

MINISTER OF NATIONAL REVENUE

Respondent

 

 

 

 

Hearing held at Québec, Quebec, on September 20, 2010.

Judgment delivered from the Bench at Québec, Quebec, on September 20, 2010.

 

 

 

REASONS FOR JUDGMENT OF THE COURT BY:                                                     NOËL J.A.

 

Federal Court of Appeal

 

Cour d’appel fédérale

 

Date: 20100920

Docket: A-231-09

Citation: 2010 FCA 234

 

CORAM:       NOËL J.A.

                        PELLETIER J.A.

                        TRUDEL J.A.

 

BETWEEN:

GILLES BÉLANGER

and

FRANÇOIS BÉLANGER

Appellants

and

MINISTER OF NATIONAL REVENUE

Respondent

 

 

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Québec, Quebec, on September 20, 2010)

NOËL J.A.

[1]               The Tax Court of Canada judge dismissed the appeals of Gilles and François Bélanger on the ground that neither of them was credible. Counsel for the appellants raised no arguments challenging the judge’s finding on this point.

 

[2]               As for the penalty, the Court has considered whether the appellant Gilles Bélanger could have been justified in believing that the Minister of Revenue had recognized Lac Genest as being his residence for the taxation year preceding the years at issue.

 

[3]               However, as the documentary evidence filed by Gilles Bélanger for that year does not disclose the Minister’s position on this point, and, given the Tax Court of Canada judge’s finding regarding his credibility, this Court’s intervention would be unwarranted.

 

[4]               The appeal will be dismissed with costs.

 

 

 

 

“Marc Noël”

J.A.

 

 

 

 

 

Certified true translation

Tu-Quynh Trinh

 

FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-231-09

 

(APPEAL FROM JUDGMENTS OF JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET NOS. 2008-4121(IT)I and 2008-4122(IT)I)

 

 

STYLE OF CAUSE:                                                              GILLES BÉLANGER and

                                                                                                FRANÇOIS BÉLANGER v.

                                                                                                MINISTER OF NATIONAL REVENUE

 

 

PLACE OF HEARING:                                                        Québec, Quebec

 

 

DATE OF HEARING:                                                          September 20, 2010

 

 

REASONS FOR JUDGMENT OF THE COURT BY:       NOËL J.A.

                                                                                                PELLETIER J.A.

                                                                                                TRUDEL J.A.

 

DELIVERED FROM THE BENCH BY:                            NOËL J.A.

 

 

APPEARANCES:

 

Charles-Henri Desrosiers

FOR THE APPELLANTS

 

Christina Ham

FOR THE RESPONDENT

 

 

SOLICITORS OF RECORD:

 

Desrosiers & Associés

Sept-Îles, Quebec

 

FOR THE APPELLANTS

 

Myles J. Kirvan

Deputy Attorney General of Canada

Montréal, Quebec

FOR THE RESPONDENT

 

 

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