Date: 20080605
Docket: A-294-07
Citation: 2008 FCA
200
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
TRUDEL J.A.
BETWEEN:
NICOLA
BRIZZI
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard at
Montréal, Quebec, on June 5, 2008.
Judgment delivered from the bench at
Montréal, Quebec, on June 5, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU
J.A.
Date: 20080605
Docket: A-294-07
Citation: 2008 FCA 200
CORAM: LÉTOURNEAU
J.A.
NOËL
J.A.
TRUDEL
J.A.
BETWEEN:
NICOLA BRIZZI
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the bench at Montréal, Quebec, on June 5, 2008)
LÉTOURNEAU J.A.
[1]
We would
dismiss this appeal. The argument made by the appellant’s counsel was not made
anywhere, be it before the Tax Court of Canada or in the memorandum of fact and
law before this Court.
[2]
In any
event, what the appellant’s counsel is asking us to do is to bring the Income
Tax Act in line with the provisions of the Criminal Code with regard
to the forfeiture of property constituting the proceeds of crime in order to
retroactively zero-rate forfeited property as of when it was forfeited.
[3]
The
application clearly requires legislative amendments, and the discretion to
bring the statutes in question in line with one another, as requested by the
appellant, belongs to Parliament.
[4]
The appeal
will be dismissed with costs.
“Gilles
Létourneau”
Johanna
Kratz
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-294-07
STYLE OF CAUSE: Nicola
Brizzi v. Her Majesty the Queen
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: June 5, 2008
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
NOËL J.A.
TRUDEL
J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.
APPEARANCES:
|
Roger Pilon
|
FOR THE APPELLANT
|
|
Annick
Provencher
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Roger Pilon
Laval, Quebec
|
FOR THE APPELLANT
|
|
John H. Sims,
Q.C.
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
Email this Content