Date: 20050411
Docket: A-472-04
Citation: 2005 FCA 124
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADONJ.A.
BETWEEN:
PAUL MARÉCHAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on April 5, 2005.
Judgment delivered at Ottawa, Ontario, on April l1, 2005.
REASONS FOR JUDGMENT BY: NOËL J.A.
CONCURRED IN BY: LÉTOURNEAU J.A.
NADON J.A.
Date: 20050411
Docket: A-472-04
Citation: 2005 FCA 124
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
MR. PAUL MARÉCHAL
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NOËL J.A.
[1] The crux of the dispute before the Tax Court of Canada and before this Court is the fair market value of a sculpture donated by the appellant to the Montreal Museum of Fine Arts. The appellant challenges the amount of the appraisal accepted by Associate Chief Justice Bowman (as he then was).
[2] It would have been preferable to have the experts proposed by the appellant testify and explain in greater detail their appraisal of the work in question. They could have answered the trial judge's concerns, which might have resulted in a different outcome.
[3] In the absence of such testimony, however, we are of the opinion that the Associate Chief Justice did not commit an error warranting our intervention when he agreed with the analysis presented by Ms. Millar, according to which the best indicator of fair market value for the work donated by Mr. Maréchal was the price that he paid, increased by a multiple of approximately three, to take into account the fact that it was obtained at public auction.
[4] We are of the opinion, as the trial judge found in the hearing before him, that no costs should be awarded. The appeal will therefore be dismissed without costs.
"Marc Noël"
J.A.
"I concur.
Gilles Létourneau, J.A."
"I concur.
M. Nadon, J.A."
Certified true translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-472-04
STYLE OF CAUSE: Paul Maréchal v. Her Majesty
the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 5, 2005
REASONS FOR JUDGMENT BY: Noël J.A.
CONCURRED IN BY: Létourneau J.A.
Nadon J.A.
DATED: April 11, 2005
APPEARANCES:
|
Paul Maréchal
|
FOR HIMSELF
|
|
Nathalie Goyette
Chantal Jacquier
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Paul Maréchal
Montréal, Quebec
|
FOR HIMSELF
|
|
John H. Sims, QC
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE RESPONDENT
|
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