Bilodeau v. Canada (Minister of National Revenue), docket A-670-98

Date: 20001017

Docket: A-670-98

CORAM:      DÉCARY J.A.

         LÉTOURNEAU J.A.

         NOËL J.A.

BETWEEN:

PIERRE BILODEAU

Appellant

AND:

MINISTER OF NATIONAL REVENUE

Respondent

Hearing held at Québec, Quebec on Tuesday, October 17, 2000.

Judgment rendered at Québec, Quebec on October 17, 2000.

REASONS FOR JUDGMENT BY:                          NOËL J.A.

Date: 20001017

Docket: A-670-98

Coram:      DÉCARY J.A.

         LÉTOURNEAU J.A.

         NOËL J.A.

Between:

PIERRE BILODEAU

Appellant

- AND -

MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT

(Delivered from the bench at Québec, Quebec

on Tuesday, October 17, 2000)

NOËL J.A.

[1]      The appellant objected in this Court to the findings of fact made by the trial judge. In particular, he stressed that the evidence did not allow the latter to conclude that Messrs. Sanchagrin and Lavoie and Ms. Robichaud were acting on his behalf as nominees.

[2]      Despite the strenuous efforts of Mr. St-Jean to try and persuade the Court to the contrary, we consider that the evidence allowed the trial judge to draw this conclusion. Additionally, we can find no error in his judgment that would warrant the Court's intervention.

[3]      The application for judicial review will be dismissed. In the circumstances, costs will be awarded in accordance with paragraph 2 of the Order made on October 12, 2000.

Marc Noël      J.A.

Québec, Quebec

October 17, 2000

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.

     FEDERAL COURT APPEAL DIVISION

    

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE No.:      A-670-98

STYLE OF CAUSE:      PIERRE BILODEAU

Appellant

AND:

MINISTER OF NATIONAL REVENUE

Respondent

PLACE OF HEARING:      Québec, Quebec

DATE OF HEARING:      October 17, 2000

REASONS FOR JUDGMENT

OF THE COURT BY:      Noël J.A.

DATED:          October 17, 2000

APPEARANCES:

Frédéric St-Jean          for the appellant

Bernard Fontaine          for the respondent

SOLICITORS OF RECORD:

3107 ave. des Hôtels          for the appellant

Sainte-Foy, Quebec

Morris Rosenberg          for the respondent

Deputy Attorney General

of Canada

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FEDERAL COURT OF APPEAL      Date: 20001017      Docket: A-670-98 Between: PIERRE BILODEAU Appellant - AND - MINISTER OF NATIONAL REVENUE Respondent      REASONS FOR JUDGMENT

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Date: 20001017

Docket: A-670-98

QUÉBEC, QUEBEC, OCTOBER 17, 2000

Coram:      DÉCARY J.A.

         LÉTOURNEAU J.A.

         NOËL J.A.

Between:

PIERRE BILODEAU

Appellant

- AND -

MINISTER OF NATIONAL REVENUE

Respondent

JUDGMENT

     The application for judicial review is dismissed and costs are awarded in accordance with paragraph 2 of the Order made on October 12, 2000.

Robert Décary      J.A.

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.