Date: 20080929
Docket: A-277-07
Citation: 2008 FCA
288
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
CAMIL
ROULEAU
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Hearing held at Québec, Quebec, on September 29, 2008.
Judgment
delivered from the bench at Québec, Quebec, on September 29,
2008.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU
J.A.
Date:
20080929
Docket: A-277-07
Citation: 2008 FCA 288
CORAM: LÉTOURNEAU
J.A.
NADON
J.A.
PELLETIER
J.A.
BETWEEN:
CAMIL ROULEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the bench at Québec, Quebec, on September 29, 2008)
LÉTOURNEAU J.A.
[1]
We were
not satisfied that Justice Archambault of the Tax Court of Canada (judge) made
a reviewable error in his findings of fact and law.
[2]
The
evidence amply supported his finding that no business existed and the
inferences of fact that he drew. It was for him to assess this evidence and the
witnesses’ credibility. Absent a palpable and overriding error, it is not
within our jurisdiction, nor is it our intention, to review his findings in
this regard, let alone substitute our own.
[3]
For these
reasons, the appeal will be dismissed with costs.
“Gilles
Létourneau”
Certified
true translation
Tu-Quynh
Trinh
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-277-07
STYLE OF CAUSE: CAMIL
ROULEAU v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: September 29, 2008
REASONS FOR JUDGMENT LÉTOURNEAU J.A.
OF THE COURT BY: NADON J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
|
Camil Rouleau
|
FOR
THE APPELLANT
|
|
Simon Petit
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
|
|
|
John H. Sims, Q.C.
Deputy Attorney General of Canada
|
FOR THE RESPONDENT
|
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