Date: 20060209
Docket: A-98-05
Citation: 2006 FCA
65
CORAM: RICHARD C.J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
LISETTE
GIRARD
Appellant
and
MINISTER
OF NATIONAL REVENUE
Respondent
Hearing held at Montréal,
Quebec, February 9, 2006.
Judgment delivered at Montréal, Quebec, on February 9, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: NADON
J.A.
Date: 20060209
Docket: A-98-05
Citation: 2006 FCA 65
CORAM: RICHARD
C.J.A.
NOËL
J.A.
NADON
J.A.
BETWEEN:
LISETTE GIRARD
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the bench at Montréal, Quebec, on February 9,
2006.)
[1]
Considering
the evidence on record, we are of the opinion that Mr. Justice Paris of the Tax
Court of Canada was correct in concluding that, even without the “CPAP”
apparatus, the appellant could perform basic activities of daily living and
therefore did not meet the requirements under paragraph 118.3(1)(a.1) of
the Income Tax Act.
[2]
Since this
is sufficient to dispose of the appeal, we will not render a decision
concerning the reasons given by the trial judge at paragraph 13 of his
decision.
[3]
For these
reasons, the appeal will be dismissed but, under the circumstances, without
costs.
“M.
Nadon”
Certified
true translation
Michael
Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-98-05
STYLE OF CAUSE: LISETTE
RICHARD v. MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Montréal,
Quebec
DATE OF HEARING: February 9, 2006
REASONS
FOR JUDGMENT BY: Richard C.J.A
Noël J.A.
Nadon
J.A.
DELIVERED FROM THE BENCH BY: Nadon J.A.
APPEARANCES:
|
Lisette Girard
|
APPELLANT,
ON HER OWN BEHALF
|
|
Annie Poirier
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa, Ontario
|
FOR THE RESPONDENT
|
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