Date: 20020110
Docket: A-630-00
Ottawa, Ontario, January 10, 2002
CORAM: RICHARD C.J.
DESJARDINS J.A.
NOËL J.A.
BETWEEN:
MICHEL D. LECOURS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is dismissed with costs.
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J. Richard
Chief Justice
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Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
Date: 20020110
Docket: A-630-00
Neutral citation: 2002 FCA 5
CORAM: RICHARD C.J.
DESJARDINS J.A.
NOËL J.A.
BETWEEN:
MICHEL D. LECOURS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Ottawa, Ontario, January 8, 2002.
Judgment rendered at Ottawa, Ontario, January 10, 2002.
REASONS FOR JUDGMENT BY: NOËL J.A.
CONCURRED IN BY: RICHARD C.J.
DESJARDINS J.A.
Date: 20020110
Docket: A-630-00
Neutral citation: 2002 FCA 5
CORAM: RICHARD C.J.
DESJARDINS J.A.
NOËL J.A.
BETWEEN:
MICHEL D. LECOURS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NOËL J.A.
[1] The appellant is appealing a decision of the Tax Court of Canada affirming an assessment made for his 1989 taxation year.
[2] In accordance with a corporate resolution signed by the appellant as shareholder and director of the issuing company, he received shares having a stated capital of $100,000 in 1989 as payment "for professional services which I have rendered to the Corporation" (appeal book, p. 40). In was in accordance with that resolution that the appellant was assessed for $100,000 additional income for his 1989 taxation year.
[3] The appellant sought in vain to persuade the trial judge that, contrary to what was stated in the resolution, the shares were issued not for services rendered but to reimburse expenses which he had to incur on the company's behalf. The appellant added that the shares did not have the value indicated in the resolution. He asked this Court to intervene on the ground that the trial judge erred in law in not accepting his version of the facts.
[4] The appeal cannot succeed. In my opinion, the appellant could not repudiate the resolution he signed himself in the absence of clear and compelling evidence. No such evidence was presented to the trial judge.
[5] I would dismiss the appeal with costs.
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Marc Noël
J.A.
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I concur.
J. Richard C.J.
I concur in this opinion.
Alice Desjardins J.A.
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
FILE: A-630-00
STYLE OF CAUSE: MICHEL D. LECOURS
and
HER MAJESTY THE QUEEN
PLACE OF HEARING: OTTAWA, ONTARIO
DATE OF HEARING: JANUARY 8, 2002
REASONS FOR JUDGMENT: NOËL J.A.
CONCURRED IN BY: RICHARD C.J.
DESJARDINS J.A.
DATE OF REASONS: JANUARY 10, 2002
APPEARANCES:
Michel D. Lecours APPELLANT FOR HIMSELF
Anne-Marie Boutin FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris A. Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario
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