Date: 20031001
Docket: A-466-02
Citation: 2003 FCA 360
CORAM: RICHARD C.J.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
EMILE NASRALLAH
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on October 1, 2003.
Judgment from the bench at Montréal, Quebec, on October 1, 2003.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
Date: 20031001
Docket: A-466-02
Citation: 2003 FCA 360
CORAM: RICHARD C.J.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
EMILE NASRALLAH
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on October 1, 2003)
LÉTOURNEAU J.A.
[1] The respondent's evidence in the case at bar was such that in the absence of persuasive explanations by the applicant the Tax Court of Canada judge could draw the logical conclusion at which she arrived. Further, she had the benefit of hearing the witnesses and this Court cannot at this level substitute its assessment of the evidence for hers.
[2] For these reasons, the application for judicial review will be dismissed with costs.
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"Gilles Létourneau"
J.A.
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
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FEDERAL COURT OF APPEAL
Date: 20031001
Docket: A-466-02
Between:
EMILE NASRALLAH
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
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FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-466-02
(APPEAL FROM TAX COURT OF CANADA DECISION ON JULY 4, 2002, IN FILE 2000-517(IT)I)
STYLE OF CAUSE: EMILE NASRALLAH
Applicant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: October 1, 2003
REASONS FOR JUDGMENT OF THE COURT (RICHARD C.J. AND LÉTOURNEAU AND NOËL JJ.A.)
DELIVERED FROM THE BENCH: LÉTOURNEAU J.A.
APPEARANCES:
Rana Haddad FOR THE APPLICANT
Simon-Nicolas Crépin FOR THE RESPONDENT
Nathalie Lessard
SOLICITORS OF RECORD:
Haddad, Bossou FOR THE APPLICANT
Montréal, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec
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