Docket: A-436-16
Citation: 2017 FCA 226
[ENGLISH TRANSLATION]
| CORAM:
|
NOËL C.J.
GAUTHIER J.A.
DE MONTIGNY J.A.
|
| BETWEEN:
|
| JEAN-CLAUDE MAJOR
|
| Appellant
|
| and
|
| HER MAJESTY THE QUEEN
|
| Respondent
|
Heard at Montreal, Quebec, on November 16, 2017.
Judgment delivered from the bench at Montreal, Quebec, on November 16, 2017.
| REASONS FOR JUDGMENT OF THE COURT BY:
|
NOËL C.J.
|
Docket: A-436-16
Citation: 2017 FCA 226
| CORAM:
|
NOËL C.J.
GAUTHIER J.A.
DE MONTIGNY J.A.
|
| BETWEEN:
|
| JEAN-CLAUDE MAJOR
|
| Appellant
|
| and
|
| HER MAJESTY THE QUEEN
|
| Respondent
|
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montreal, Quebec, on November 16, 2017)
NOËL C.J.
[1]
This is an appeal from a decision by Justice Tardif of the Tax Court of Canada (the TCC judge) dismissing the appeal of Jean-Claude Major (the appellant) from the assessments made in respect of him under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) for the 2009 and 2010 taxation years.
[2]
Those assessments resulted in disallowing the deduction of the fees that the appellant paid to his then spouse in the amount of $76,190 and $93,235 for the 2009 and 2010 taxation years respectively and imposing a penalty under subsection 163(2) of the Act for false and deceptive statements for those two years.
[3]
The TCC judge found that the fees paid by the appellant to his spouse were part of a scheme put in place by the appellant to reduce his tax burden, and maintained the application of the penalties.
[4]
The appellant argues that the TCC judge failed to consider all of the evidence. He invites us to repeat the analysis and reach a conclusion contrary to that reached by the TCC judge.
[5]
With respect, this is not the role of an appellate court.
[6]
The appeal will be dismissed with costs.
“Marc Noël”
Certified true translation
Janine Anderson, Revisor
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