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
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.
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
NOËL J.A.
[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.
“Marc
Noël”
“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.
CONCURRED IN BY: BLAIS C.J.
LÉTOURNEAU J.A.
DATED: December 1, 2010
WRITTEN
REPRESENTATIONS BY:
|
Lucia Alciné
|
FOR
THE APPELLANT
(on
her own behalf)
|
|
Charles Camirand
Antoine
Lamarre
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
N/A
|
FOR
THE APPELLANT
(on
her own behalf)
|
|
Myles J. Kirvan
Deputy
Attorney General of Canada
|
FOR
THE RESPONDENT
|
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