Date: 19990923
Docket: A-849-96
CORAM: MARCEAU J.A.
DESJARDINS J.A.
LÉTOURNEAU J.A.
BETWEEN:
DEMETRE KILIARIS
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
Heard at Montreal, Quebec, Thuesday 23rd day of September 1999.
Judgment delivered at Montreal, Quebec, Thuesday 23rd day of September 1999.
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
Date: 19990923
Docket: A-849-96
CORAM: MARCEAU J.A.
DESJARDINS J.A.
LÉTOURNEAU J.A.
BETWEEN:
DEMETRE KILIARIS
Appellant
AND
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] We have been invited by counsel for the appellant to review and reverse credibility fundings made by Dussault J. of the Tax Court of Canada with respect to the issuance of preferred shares by a company (125190 Canada Inc.) controlled by the appellant in payment of bonuses to employees who were members of his family.
[2] We have been asked to do that on the basis of the company"s payroll books that were filed before the Tax Court and that had allegedly been altered at the request of a representative of Revenue Canada pursuant to, or in the course of, an audit that the said representative conducted, the contention being that, as a result, these books no longer reflected the reality in that they gave the impression that bonuses had been paid and shares issued when actually they were not and never were.
[3] We are in no position to assess the probative value of these books on their own, irrespective of the testimonial evidence heard by the Tax Court judge with respect to these documents. The learned judge heard all the witnesses and reviewed all the documentary evidence in its proper context, including these particular pieces, and drew a conclusion of fact adverse to the appellant. He was of the view that the shares had been issued and, to paraphrase from his well-written decision, he was not prepared, in the circumstances, to accept that the corporate documentation was not duly prepared at the proper time for the issuance of these shares.
[4] We cannot say that this conclusion of fact is unreasonable and it would be improper for us to second-guess him on that.
[5] For these reasons, the appeal will be dismissed with costs.
Gilles Létourneau
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-849-96
STYLE OF CAUSE: DEMETRE KILIARIS
Appellant
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montreal, Quebec
DATE OF HEARING: September 23rd, 1999
REASONS FOR JUDGMENT OF THE COURT (MARCEAU, DESJARDINS AND LÉTOURNEAU J.J.A.)
DELIVERED FROM THE
BENCH BY: LÉTOURNEAU J.A.
DATED: September 23rd, 1999
APPEARANCES:
Mr. Aaron Rodgers for the Appellant
Mr. Daniel Marecki for the Respondent
SOLICITORS OF RECORD:
Spiegel Sohmer
Montreal, Quebec for the Appellant
Morris Rosenberg
Deputy Attorney General
of Canada
Ottawa, Ontario for the Respondent
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