Date:
20120618
Docket:
A-123-11
Citation: 2012 FCA
186
CORAM: NOËL J.A.
TRUDEL J.A.
MAINVILLE
J.A
BETWEEN:
BERTRAND BEAULIEU
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard
at Montréal, Quebec, on June 18, 2012.
Judgment
delivered from the Bench at Montréal, Quebec, on June 18, 2012.
REASONS FOR JUDGMENT OF THE COURT
BY: NOËL J.A.
Date:
20120618
Docket:
A-123-11
Citation: 2012 FCA
186
CORAM: NOËL J.A.
TRUDEL J.A.
MAINVILLE J.A
BETWEEN:
BERTRAND
BEAULIEU
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
REASONS FOR
JUDGMENT OF THE COURT
(Delivered
from the Bench at Montréal, Quebec, on June 18, 2012)
NOËL J.A.
[1]
We have been unable to identify any error whatsoever in the decision of
Justice Tardif (2011 TCC 86). The appeal will be dismissed with costs.
“Marc Noël”
Certified true translation
Michael Palles
FEDERAL COURT
OF APPEAL
SOLICITORS OF
RECORD
Docket: A-123-11
(APPEAL FROM A JUDGMENT OF JUSTICE TARDIF OF THE TAX
COURT OF CANADA DATED FEBRUARY 14, 2011, DOCKET NO. 2009-16(IT)G.)
STYLE OF
CAUSE: BERTRAND
BEAULIEU and
HER
MAJESTY THE QUEEN
PLACE OF
HEARING: Montréal,
Quebec
DATE OF
HEARING: June 18,
2012
REASONS FOR
JUDGMENT OF THE COURT BY: NOËL J.A.
TRUDEL J.A.
MAINVILLE
J.A
DELIVERED
FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
|
François Daigle
|
For the appellant
|
|
Janie Payette
|
For the respondent
|
SOLICITORS OF RECORD:
|
Lacoursière LeBrun
Trois-Rivières, Quebec
|
For the appellant
|
|
Myles J. Kirvan
Deputy Attorney General of Canada
|
For the respondent
|
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