Date: 20100920
Docket: A-230-09
Citation:
2010 FCA 233
CORAM: NOËL
J.A.
PELLETIER J.A.
TRUDEL
J.A.
BETWEEN:
LAURETTE BOUCHARD
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Québec,
Quebec, on September 20, 2010.
Judgement delivered from the Bench
at Québec, Quebec, on September 20, 2010.
REASONS FOR
JUDGMENT OF THE COURT BY: TRUDEL J.A.
Date: 20100920
Docket: A-230-09
Citation:
2010 FCA 233
CORAM : NOËL J.A.
PELLETIER J.A.
TRUDEL J.A.
BETWEEN:
LAURETTE BOUCHARD
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Québec, Quebec, on September 20,
2010)
TRUDEL J.A.
[1]
We have not been persuaded that the Tax Court
judge committed errors of law or fact that warrant our intervention.
[2]
His findings and inferences of fact, as well as
those based on the credibility of the witnesses, are supported by the evidence.
[3]
Accordingly, this appeal will be dismissed with
costs.
“Johanne Trudel”
Certified true
translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-230-09
(APPEAL FROM A JUDGEMENT OF THE
HONOURABLE MR. JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19,
2009, DOCKET 2009-222(EI))
STYLE OF CAUSE: LAURETTE
BOUCHARD v.
THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: September 20, 2010
REASONS FOR JUDGEMENT OF THE COURT BY: NOËL J.A.
PELLETIER J.A.
TRUDEL
J.A.
DELIVERED FROM THE BENCH BY: TRUDEL J.A.
APPEARANCES:
|
Charles-Henri
Desrosiers
|
FOR THE APPELLANT
|
|
Christina
Ham
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Desrosiers &
Associés
Sept-Îles, Quebec
|
FOR THE
APPELLANT
|
|
Myles J. Kirvan
Deputy Attorney General of Canada
Montréal, Quebec
|
FOR THE
RESPONDENT
|
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