Docket: A-55-14
Citation: 2015 FCA 235
CORAM:
|
NADON J.A.
TRUDEL J.A.
SCOTT J.A.
|
BETWEEN:
|
ROGER DUBOIS
INC.
|
Appellant
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and
|
HER MAJESTY THE
QUEEN
|
Respondent
|
Heard
at Montréal, Quebec, on October 28, 2015.
Judgment delivered from the bench at Montréal, Quebec, on
October 28, 2015.
REASONS FOR JUDGMENT OF THE COURT BY:
|
NADON
J.A.
|
Docket: A-55-14
Citation: 2015 FCA 235
CORAM:
|
NADON J.A.
TRUDEL J.A.
SCOTT J.A.
|
BETWEEN:
|
ROGER DUBOIS
INC.
|
Appellant
|
and
|
HER MAJESTY THE
QUEEN
|
Respondent
|
REASONS FOR JUDGMENT OF
THE COURT
(Delivered from the bench at Montréal, Quebec,
on October 28, 2015.)
NADON
J.A.
[1]
This is an appeal from a decision by Justice Jorré
of the Tax Court of Canada (2009-3024(IT)G) dated December 20, 2013, allowing
the appellant’s appeal with regard to the reassessments made for the 2002, 2003
and 2004 taxation years and referring the matter back to the Minister of
National Revenue for reconsideration and reassessment on the basis that the
appellant could claim capital cost allowance for a Sartory bow, but not for the
other musical instruments for which the appellant claimed such allowance.
[2]
Although we cannot fully endorse the judge’s
reasons, we are of the opinion that the appellant was unable to demonstrate that
the judge erred in law in concluding as he did.
[3]
The appeal will therefore be dismissed with
costs.
“Marc Nadon”
Certified true translation
Erich Klein
FEDERAL COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
DOCKET:
|
A-55-14
|
|
STYLE OF CAUSE:
|
ROGER DUBOIS
INC. v. HER MAJESTY THE QUEEN
|
|
PLACE OF HEARING:
|
Montréal, QuEbec
|
DATE OF HEARING:
|
octobER 28, 2015
|
REASONS FOR JUDGMENT
OF the COURT BY:
|
NADON J.A.
TRUDEL J.A.
SCOTT J.A.
|
DELIVERED
FROM THE BENCH BY:
|
NADON J.A.
|
|
|
|
|
APPEARANCES:
Emmanuelle Campeau
Paul Ryan
|
FOR THE
APPELLANT
|
Martin Lamoureux
|
FOR THE RESPoNDENT
|
SOLICITORS OF RECORD:
Ravinsky, Ryan, Lemoine LLP
Montréal, Quebec
|
FOR THE
APPELLANT
|
William F. Pentney
Deputy Attorney General of Canada
|
FOR the
RESPONDENT
|