Martin v. Canada, 2005 FCA 297

Date: 20050915

Docket: A-514-04

Montréal, Quebec, September 15, 2005

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

                                                               DENIS MARTIN

                                                                                                                                            Appellant

                                                                           and

                                                    HER MAJESTY THE QUEEN

                                                                                                                                        Respondent

                                                                           and

                                                             CAROLE POIRIER

                                                                                                                                        Respondent

                                                                   JUDGMENT

The appeal is dismissed without costs.

             "Alice Desjardins"            

J.A.

Certified true translation

Michael Palles

Date: 20050915

Docket: A-514-04

Citation: 2005 FCA 297

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

DENIS MARTIN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

and

CAROLE POIRIER

Respondent

                                 Hearing held at Montréal, Quebec, on September 15, 2005.

                Judgment delivered from the bench at Montréal, Quebec, on September 15, 2005.

REASONS FOR JUDGMENT OF THE COURT BY:                                                      NOËL J.A.

Date: 20050915

Docket: A-514-04

Citation: 2005 FCA 297

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

DENIS MARTIN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

and

CAROLE POIRIER

Respondent

                                     REASONS FOR JUDGMENT OF THE COURT

                  (Delivered from the bench at Montréal, Quebec, on September 15, 2005)

NOËL J.A.

[1]         In our opinion, Archambault J. was not bound by the res judicata rule and did not err in his interpretation of subsection 56(4) of the Income Tax Act or in his application of it to the facts of this case.

[2]         The appeal will accordingly be dismissed.

[3]         Since the appellant is before us primarily because of a prior decision by the Tax Court of Canada in his favour, no costs should be allowed.

                 "Marc Noël"                  

                                                                                                                                                      J.A.

Certified true translation

Michael Palles

                                                  FEDERAL COURT OF APPEAL

                                                      SOLICITORS OF RECORD

DOCKET:                                          A-514-04

STYLE OFCAUSE:

DENIS MARTIN         

                                                                                                                                          Appellant

and

HER MAJESTY THE QUEEN

                                                                                                                                     Respondent

and

CAROLE POIRIER

                                                                                                                                     Respondent

PLACE OF HEARING:                                                         Montréal, Quebec

DATE OF HEARING:                                                           September 15, 2005

REASONS FOR JUDGMENT OF THE COURT:              (DESJARDINS, NOËL, PELLETIER JJ.A.)

DELIVERED FROM THE BENCH BY:                             NOËL J.A.

APPEARANCES:

SOLICITORS OF RECORD: