Docket: 2010-247(IT)I
BETWEEN:
RICHARD CHAPUT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
____________________________________________________________________
Appeal
heard on July 15, 2011, at Montréal, Quebec
Before: The Honourable
Justice Alain Tardif
Appearances:
|
Agent for the appellant:
|
Serge Fréchette
|
|
Counsel for the respondent:
|
Simon Vincent
|
____________________________________________________________________
JUDGMENT
The appeal from the assessment made
pursuant to the Income Tax Act for the 2007 taxation year is dismissed,
in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 21st day of July 2011.
"Alain Tardif"
Translation
certified true
on this 17th day of
August 2011.
Elizabeth Tan,
Translator
Citation: 2011 TCC 363
Date: July 21, 2011
Docket: 2010-247(IT)I
BETWEEN:
RICHARD CHAPUT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
REASONS FOR JUDGMENT
(Delivered orally at the
hearing on July 15, 2011)
Tardif J.
[1] This is an appeal regarding the 2007 taxation
year. After reading the Notice of Appeal and Reply to the Notice of Appeal, and
after hearing the comments and arguments of the agent for the appellant, Serge
Fréchette, I find that the appeal must be dismissed since its only basis and
all the elements taken into consideration in its support are frivolous, trivial
or even insignificant.
[2] Moreover, in the circumstances, I confirm the
validity of the penalty, since the appellant acknowledged and accepted the
process and trivial arguments of his agent after being sworn in; the fact he
consented and encouraged such an initiative constitutes gross negligence
because it is essentially a crazy strategy implemented to avoid his tax
liabilities.
Signed at Ottawa, Canada, this
21st day of July 2011.
"Alain Tardif"
Translation
certified true
on this 17th day
of August 2011.
Elizabeth Tan,
Translator
CITATION: 2011 TCC 363
COURT FILE NO.: 2010-247(IT)I
STYLE OF CAUSE: RICHARD CHAPUT v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal,
Quebec
DATE OF HEARING: July 15, 2011
REASONS FOR
JUDGMENT BY: The Honourable Justice Alain Tardif
DATE OF JUDGMENT: July 21, 2011
APPEARANCES:
|
Agent for the
appellant:
|
Serge Fréchette
|
|
Counsel for the respondent:
|
Simon Vincent
|
COUNSEL OF RECORD:
For the
appellant:
For the
respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa, Canada
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