Date: 20021024
Docket: A-29-01
Ottawa, Ontario, October 24, 2002
CORAM: THE CHIEF JUSTICE
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
MICHEL GENDRON
Plaintiff
and
HER MAJESTY THE QUEEN
Defendant
JUDGMENT
The application for judicial review is dismissed.
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"J. Richard"
Chief Justice
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
Date: 20021024
Docket: A-29-01
Neutral citation: 2002 FCA 403
CORAM: THE CHIEF JUSTICE
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
MICHEL GENDRON
Plaintiff
and
HER MAJESTY THE QUEEN
Defendant
Hearing held at Ottawa, Ontario, on October 22, 2002.
Judgment rendered at Ottawa, Ontario, on October 24, 2002.
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: THE CHIEF JUSTICE
NADON J.A.
Date: 20021024
Docket: A-29-01
Neutral citation: 2002 FCA 403
CORAM: THE CHIEF JUSTICE
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
MICHEL GENDRON
Plaintiff
and
HER MAJESTY THE QUEEN
Defendant
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] This is an application for judicial review from a decision by Judge Rip of the Tax Court of Canada. By that decision Judge Rip allowed in part the expenses claimed by the plaintiff for prospecting and mining exploration costs incurred. However, the latter maintained that all his expenses should have been approved by the Minister of National Revenue and the judge.
[2] The plaintiff represented himself at trial, and in many cases did not or was unable to submit the documentation in support of his claims. The judge reviewed each of the items claimed and concluded, for those which he disallowed, that there was no evidence the costs had been incurred for mining exploration.
[3] The reasons for judgment at trial disclose no error by the judge in interpreting the legislative and legal provisions applicable in the case at bar. The findings of fact dealing with the plaintiff's claims were fully supported by the judge and I see no basis for altering them.
[4] I would dismiss the application for judicial review, in the circumstances without costs.
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"Gilles Létourneau"
Judge
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"I concur,
J. Richard, Chief Justice"
"I concur,
M. Nadon, Judge"
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
FILE: A-29-01
STYLE OF CAUSE: MICHEL GENDRON, Plaintiff
v.
HER MAJESTY THE QUEEN, Defendant
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: October 22, 2002
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: THE CHIEF JUSTICE
NADON J.A.
DATE OF REASONS: October 24, 2002
APPEARANCES:
Michel Gendron FOR THE PLAINTIFF
Daniel Bourgeois FOR THE DEFENDANT
SOLICITORS OF RECORD:
Michel Gendron FOR THE PLAINTIFF
80 Laval Street
Hull, Quebec J8X 3H3
Morris A. Rosenberg FOR THE DEFENDANT
Deputy Attorney General of Canada
Department of Justice
222 Queen Street, 11th Floor
Ottawa, Ontario K1A 0H8
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