|
Federal Court of Appeal |
|
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
and
Dealt with in writing without appearance of parties.
Judgment delivered at Ottawa, Ontario, on December 1, 2010.
REASONS FOR JUDGMENT BY: NOËL J.A.
CONCURRED IN BY: BLAIS C.J.
LÉTOURNEAU J.A.
|
|
Cour d’appel fédérale |
Date: 20101201
Docket: A-359-10
Citation: 2010 FCA 325
CORAM: BLAIS C.J.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
LUCIA ALCINÉ
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] Given that the notice of appeal was filed out of time and that, in any event, the Court of Appeal does not have jurisdiction to hear and dispose of the appeal on the grounds argued, the appeal is dismissed.
[2] More specifically, neither the Tax Court of Canada, as a court of original jurisdiction, nor this Court, pursuant to the powers conferred on it by subsection 27(1.2) of the Federal Courts Act, has jurisdiction to address issues related to the collection of tax debts.
“I agree.
Pierre Blais C.J.”
“I agree.
Gilles Létourneau J.A.”
Certified true translation
Tu-Quynh Trinh
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-359-10
STYLE OF CAUSE: LUCIA ALCINÉ v. HER MAJESTY THE QUEEN
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR JUDGMENT BY: NOËL J.A.
WRITTEN REPRESENTATIONS BY:
|
FOR THE APPELLANT (on her own behalf)
|
|
|
Antoine Lamarre
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
FOR THE APPELLANT (on her own behalf)
|
|
|
Deputy Attorney General of Canada |
FOR THE RESPONDENT |