Date: 20070110

Docket: A-484-05

Citation: 2007 FCA 13

 

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

 

BETWEEN:

RENALD RANCOURT

Appellant

and

HER MAJESTY THE QUEEN

Respondent

 

 

 

Hearing held at Montréal, Quebec, on January 10, 2007.

Judgment delivered at Montréal, Quebec, on January 10, 2007.

 

REASONS FOR JUDGMENT OF THE COURT:

 

 

Date: 20070110

Docket: A-484-05

Citation: 2007 FCA 13

 

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

 

BETWEEN:

RENALD RANCOURT

Appellant

and

HER MAJESTY THE QUEEN

Respondent

 

 

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec, on January 10, 2007.)

DÉCARY J.A.:

[1]               The appellant is effectively asking us to re‑try the case that was heard by Mr. Justice Dussault of the Tax Court of Canada (2005 CCI 709, [2005] A.C.I. No. 561 (QL)) and to examine evidence  that was not before him, which is certainly not the role of this Court.

 

[2]               Since the appellant has failed to establish a palpable and overriding error, we must dismiss the appeal with costs.

 

“Robert Décary”

 

 

Certified true translation

Gwendolyn May, LLB

FEDERAL COURT OF APPEAL

 

SOLICITORS OF RECORD

 

 

 

DOCKET:                                                                              A-484-05

 

APPEAL OF A JUDGMENT OF DUSSAULT J., OF THE TAX COURT OF CANADA, DATED NOVEMBER 16, 2005, DOCKET 2004-3604(IT)I

 

STYLE OF CAUSE:                                                              Renald Rancourt

                                                                                                v.

                                                                                                Her Majesty the Queen

 

 

PLACE OF HEARING:                                                        Montréal, Quebec

 

 

DATE OF HEARING:                                                          January 10, 2007

 

 

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

 

DELIVERED FROM THE BENCH:                                  Décary J.A.

 

 

 

APPEARANCES:

 

Renald Rancourt	FOR HIMSELF
Annick Provencher	FOR THE RESPONDENT

 

SOLICITORS OF RECORD:

 

Renald Rancourt Frontenac, Quebec	FOR HIMSELF
John H. Sims, Q.C. Deputy Attorney General of Canada Montréal, Quebec	FOR THE RESPONDENT

 

 

Date: 20070110

Docket: A-484-05

 

Montréal, Quebec, January 10, 2007

 

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

 

BETWEEN:

RENALD RANCOURT

Appellant

and

 

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

            The appeal is dismissed with costs.

 

J.A.

 

 

 

Certified true translation

Gwendolyn May, LLB