[1] These are four appeals from a decision by Judge Garon (as he then was) of the Tax Court of Canada dismissing the appellants' appeals in part ([1997] T.C.J. No. 86). These reasons dispose of the four appeals.

[2] In our opinion, these appeals cannot succeed. With respect to the first issue raised, the date of the transaction, we believe that the sale of the property in question took place on June 16, 1987, when the deed of sale was executed, for tax purposes and under the applicable civil law.

[3] On that point, it seems obvious that the resolution of October 7, 1986, did not operate as a deed conveying property and that neither the shareholders nor the Rock-Forest Inc. medical clinic gave it that effect. This is clearly apparent from the income tax returns filed by the parties, which, without exception, reported the purchase and sale of the property in the 1987 calendar year.

[4] The position taken by the parties in their respective income tax returns is furthermore completely consistent with the evidence. For example, the undivided partnership, which, according to the resolution, had to be set up in order to purchase the property, was created only on June 1, 1987; the clinic's financial statements for its fiscal year ending February 28, 1987, still show the property as an asset; the clinic had furthermore claimed the expenses incurred with respect to the property up to the date of the deed of sale, and the adjustments for municipal and school taxes, rents, and mortgage payments were also made on that date.

[5] The parties' position that the transaction took place on a date other than the date on which the deed of sale was signed is not based on any objective evidence and must be rejected.

[6] With respect to the second issue in the appeal, we are of the opinion that the trial judge could have concluded from the facts that the parties to the sale had not intended to make the transaction at the fair market value and that therefore they could not rely on the price adjustment clause that was included in the contract.

[7] The appeals will be dismissed with costs.

"Marc Noël"

J.A.

Certified true translation

Sophie Debbané, LL.B.

FEDERAL COURT OF APPEAL

Date: 20011023

Docket: A-485-97

A-486-97

A-487-97

A-488-97

Between:

DANIEL WAGNER

GABRIEL BORDELEAU

RAYMOND ÉLIAS

AND

CLINIQUE MÉDICALE DE ROCK-FOREST INC.

Appellants

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF

THE COURT

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET: A-485-97 / A-486-97 / A-487-97 / A-488-97

STYLE OF CAUSE: DANIEL WAGNER ET AL.

Appellants

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING: Montréal, Quebec

DATE OF HEARING: October 23, 2001

REASONS FOR JUDGMENT OF THE COURT OF THE HONOURABLE NOËL J.A.

DATED: October 23, 2001

APPEARANCES:

Richard Wagner FOR THE APPELLANTS

(Daniel Wagner, Gabriel Bordeleau and Clinique médicale Rock-Forest Inc.)

Luc Borduas/Philippe Bureau FOR THE APPELLANT

(Raymond Élias)

Nathalie Labbé FOR THE RESPONDENT

SOLICITORS OF RECORD:

Lavery de Billy FOR THE APPELLANTS

Montréal, Quebec (Daniel Wagner, Gabriel Bordeleau and Clinique médicale Rock-Forest Inc.)

Demers Bureau Borduas FOR THE APPELLANT

Montréal, Quebec (Raymond Élias)

Morris Rosenberg

Deputy Attorney General of Canada

Montréal, Quebec FOR THE RESPONDENT

Date: 20011023

Docket: A-485-97

Montréal, Quebec, October 23, 2001

Coram: DESJARDINS J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

DANIEL WAGNER

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

This appeal is dismissed with costs.

"Alice Desjardins"

J.A.

Certified true translation

Sophie Debbané, LL.B.

Date: 20011023

Docket: A-486-97

Montréal, Quebec, October 23, 2001

Coram: DESJARDINS J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

GABRIEL BORDELEAU

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

This appeal is dismissed with costs.

"Alice Desjardins"

J.A.

Certified true translation

Sophie Debbané, LL.B.

Date: 20011023

Docket: A-487-97

Montréal, Quebec, October 23, 2001

Coram: DESJARDINS J.A.

DÉCARY J.A.

NOËL J.A.

BETWEEN:

RAYMOND ELIAS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

This appeal is dismissed with costs.

"Alice Desjardins"

J.A.

Certified true translation

Sophie Debbané, LL.B.

Date: 20011023

Docket: A-488-97

Montréal, Quebec, October 23, 2001

Coram: DESJARDINS J.A.

DECARY J.A.

NOËL J.A.

BETWEEN:

CLINIQUE MÉDICALE DE ROCK FOREST INC.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

This appeal is dismissed with costs.

"Alice Desjardins"

J.A.

Certified true translation

Sophie Debbané, LL.B.

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Wagner v. Canada, 2001 FCA 319

Citations2001 FCA 319

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2001 FCA 319