Date: 20021209
Docket: A-627-01
Ottawa, Ontario, December 9, 2002
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
GEORGES YOUNÉS
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
JUDGMENT
The application for judicial review is dismissed.
"Robert Décary"
J.A.
Certified true translation
Mary Jo Egan, LLB
Date: 20021209
Docket: A-627-01
Neutral Citation: 2002 FCA 487
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
GEORGES YOUNÉS
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
Hearing held at Montréal, Quebec, on December 5, 2002
Judgment delivered at Ottawa, Ontario, on December 9, 2002
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
NADON J.A.
Date: 20021209
Docket: A-627-01
Neutral Citation: 2002 FCA 487
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
GEORGES YOUNÉS
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] This is an application for judicial review of a decision of Judge Archambault of the Tax Court of Canada. The applicant, who is representing himself, is asking us for all intents and purposes to review a finding made by the judge that was based essentially on the credibility of the applicant. The judge did not believe that there had been a charitable gift in the amount claimed by the applicant in this case. It is not up to us to review this finding of fact of the judge, who had the benefit of hearing the applicant and the other witnesses who were claiming similar deductions.
[2] Similarly, I do not see any error in his finding that the applicant had made a false statement in his tax return warranting the application of subsection 163(2) of the Income Tax Act.
[3] Accordingly, I would dismiss the application for judicial review with costs.
"Gilles Létourneau"
J.A.
"I concur.
Robert Décary J.A."
"I concur.
Marc Nadon J.A."
Certified true translation
Mary Jo Egan, LLB
FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
DOCKET: A-627-01
STYLE OF CAUSE: GEORGES YOUNÉS v. ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: December 5, 2002
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
NADON J.A.
DATED: December 9, 2002
APPEARANCES:
Georges Younés FOR HIMSELF
Simon-Nicolas Crépin
Nathalie Lessard FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Ottawa, Ontario FOR THE RESPONDENT
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