Passucci v. Canada, 2007 FCA 155

Date: 20070419

Docket: A-380-06

Citation: 2007 FCA 155

CORAM:       DESJARDINS J.A.

                        NOËL J.A.                

                        NADON J.A.

BETWEEN:

CONCETA PASSUCCI

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Montréal, Quebec, on April 16, 2007.

Judgment delivered at Montréal, Quebec, on April 19, 2007.

REASONS FOR JUDGMENT BY:                                                                               NADON J.A.

CONCURRED IN BY:                                                                                         DESJARDINS J.A.

                                                                                                                                          NOËL J.A.

Date: 20070419

Docket: A-380-06

Citation: 2007 FCA 155

CORAM:       DESJARDINS J.A.

                        NOËL J.A.                

                        NADON J.A.

BETWEEN:

CONCETA PASSUCCI

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

NADON J.A.

[1]               This is an appeal from a decision of Madam Justice Lucie Lamarre dated July 5, 2006, which dismissed the appellant’s appeal from the Minister’s assessment under the Excise Tax Act for unremitted Goods and Services Tax (“GST”) in the amount of $36,981.14 and for disallowed input tax credits (“ITCs”) in the amount of $849.40, together with interest and penalties for the period of January 1, 1999, to December 31, 2002.

[2]               Considering that a substantial portion of the evidence adduced before the Tax Court, including the transcripts of the viva voce evidence, does not form part of the record which is before us, I cannot conclude that the Tax Court Judge made any error which would allow us to intervene.

[3]               I am unable to find, as the appellant invites us to, that the method used by the respondent’s auditor to assess her for the tax years at issue is either unreasonable or leads to a result which is devoid of sense. Nor am I able to determine whether the factual underpinnings on which the auditor relied on are unreasonable or plainly wrong.

[4]               Although I note the fact that in Concetta Passucci, Restaurant 7^e ciel et al. c. Le sous-ministre du Revenu du Québec (C.Q. (Civ. Div.), Court Nos. 500-80-004658-051, 500-80-004813-052, 500-80-004815-057, June 28, 2006, unreported), the Court of Quebec held in favour of the appellant with respect to a related income tax assessment issued by Revenue Quebec, I must point out that the Tax Court Judge was not bound by that decision. She had to decide the case on the evidence before her and it is on that basis that her decision must be reviewed.

[5]               I would therefore dismiss the appeal. As the respondent does not seek costs, I would make no order in that regard.

“M. Nadon”

“I concur”.

            “Alice Desjardins, J.A.”

“I agree.”

            “Marc Noël, J.A.”

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                              A-380-06

APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE LUCIE LAMARRE OF THE TAX COURT OF CANADA, DATED JULY 5, 2006, NO. 2005-1455(GST)(I).

STYLE OF CAUSE:                                                              Conceta Passucci

                                                                                                v. Her Majesty the Queen

PLACE OF HEARING:                                                        Montréal, Quebec

DATE OF HEARING:                                                          April 16, 2007

REASONS FOR JUDGMENT BY:                                     NADON J.A.

CONCURRED IN BY:                                                         DESJARDINS J.A. 

                                                                                    NOËL J.A.

DATED:                                                                                 April 19, 2007

APPEARANCES:

SOLICITORS OF RECORD: