Date: 20020228
Docket: A-649-00
Québec, Quebec, February 28, 2002
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
JEAN-ROCH MASSÉ
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
Defendant
JUDGMENT
The application for judicial review is dismissed without costs.
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
Date: 20020228
Docket: A-649-00
Neutral citation: 2002 FCA 86
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
JEAN-ROCH MASSÉ
Plaintiff
and
MINISTER OF NATIONAL REVENUE
Defendant
Hearing held at Québec, Quebec on February 28, 2002.
Judgment from the bench at Québec, Quebec on February 28, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
CONCURRED IN BY: DESJARDINS J.A.
DÉCARY J.A.
Date: 20020228
Docket: A-649-00
Neutral citation: 2002 FCA 86
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
JEAN-ROCH MASSÉ
Plaintiff
and
MINISTER OF NATIONAL REVENUE
Defendant
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec
on February 28, 2002)
NOËL J.A.
[1] We are unable to distinguish the case at bar from this Court's judgment in Stewart v. Canada, [2000] D.T.C. 6163, currently under review by the Supreme Court.
[2] The application for judicial review will accordingly be dismissed.
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
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FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20020228
Docket: A-649-00
Between:
JEAN-ROCH MASSÉ
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
Defendant
REASONS FOR JUDGMENT OF THE COURT
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FEDERAL COURT APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: A-649-00
STYLE OF CAUSE: JEAN-ROCH MASSÉ
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
Defendant
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: February 28, 2002
REASONS FOR JUDGMENT
OF THE COURT BY: Noël J.A.
CONCURRED IN BY: Desjardins J.A.
Décary J.A.
DATED: February 28, 2002
APPEARANCES:
Jean-Roch Massé for himself
Valérie Tardif for the defendant
SOLICITORS OF RECORD:
JEAN-ROCH MASSÉ for himself
Ste-Foy, Quebec
DEPARTMENT OF JUSTICE for the defendant
Montréal, Quebec
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