Date: 20070208
Docket: A-65-06
Citation: 2007 FCA
61
CORAM : DESJARDINS J.A.
NOËL J.A.
PELLETIER
J.A.
BETWEEN:
HUGUETTE
BLEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on February 8, 2007.
Judgment delivered from the bench at Montréal, Quebec,
on February 8, 2007.
REASONS
FOR JUDGMENT OF THE COURT BY:
NOËL J.A.
Date: 20070208
Docket: A-65-06
Citation: 2007 FCA 61
CORAM: DESJARDINS
J.A.
NOËL
J.A.
PELLETIER
J.A.
BETWEEN:
HUGUETTE BLEAU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on February 8, 2007.)
NOËL J.A.
[1]
We are of the opinion
that this appeal must be dismissed. Being essentially in agreement with Mr.
Justice Archambault’s findings, it seems obvious to us that, in any event, the
debt of the transferor, if it was otherwise statute-barred at the relevant
time, is subject to subparagraph 222(4)(a)(iii) of the Income Tax Act
and thus remains payable.
[2] Archambault
J., in dismissing the appeal, refused to award the respondent costs without
saying why. We are of the opinion that the respondent should have had her costs,
as she is entitled to her costs before us.
"Marc Noël"
Certified
true translation
Susan
Deichert, Reviser
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-65-06
(APPEAL FROM A
JUDGMENT OF THE TAX COURT OF CANADA DATED JANUARY 16, 2006, DOCKET NO.
2002-4525(IT)G)
STYLE OF CAUSE: Huguette
Bleau v.
Her
Majesty the Queen
PLACE OF HEARING: Montréal,
Quebec
DATE OF HEARING: February 8, 2007
REASONS FOR JUDGMENT BY: Desjardins J.A.
Noël J.A.
Pelletier
J.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
|
Yves Ouellette
|
FOR
THE APPELLANT
|
|
Bernard Fontaine
Marie-Aimée
Cantin
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Gowling Lafleur Henderson
Montréal,
Quebec
|
FOR THE APPELLANT
|
|
John
H. Sims, Q.C.
Deputy
Attorney General of Canada
Montréal, Quebec
|
FOR THE RESPONDENT
|
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