Date: 20060926
Docket: A-574-05
Citation: 2006 FCA
312
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
MICHÈLE
SALCITO
Appellant
and
HER MAJESTY THE QUEEN
and
ROBERT SEBAG
Respondents
Hearing held at Montréal, Quebec, on September 26, 2006.
Judgment
delivered from the bench at Montréal, Quebec, on September 26, 2006.
REASONS
FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU
J.A.
Date: 20060926
Docket: A-574-05
Citation: 2006 FCA 312
CORAM: LÉTOURNEAU
J.A.
NOËL
J.A.
PELLETIER
J.A.
BETWEEN:
MICHÈLE SALCITO
Appellant
and
HER MAJESTY THE QUEEN
and
ROBERT SEBAG
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on
September 26, 2006)
LÉTOURNEAU J.A.
[1]
Despite the
submissions of counsel for the appellant, we are not persuaded that the trial
judgment under appeal contains a reviewable error that warrants our
intervention.
[2]
Accordingly, the
appeal will be dismissed with costs to the two respondents.
“Gilles
Létourneau”
Certified
true translation
Mary
Jo Egan, LLB
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-574-05
Appeal from a
judgment of the Tax Court of Canada (the Honourable Judge Louise
Lamarre Proulx) dated October 27, 2005, Docket 2003-485(IT)G.
STYLE OF CAUSE: Michèle
Salcito v. Her Majesty the Queen
PLACE OF
HEARING: Montréal, Quebec
DATE OF HEARING: September
26, 2006
REASONS FOR
JUDGMENT OF THE COURT BY: LÉTOURNEAU
J.A.
NOËL J.A.
PELLETIER
J.A.
DELIVERED FROM THE BENCH BY: LÉTOURNEAU
J.A.
APPEARANCES:
|
Yves
Archambault
|
FOR THE
APPELLANT
|
|
Susan
Shaughnessy
|
FOR THE
RESPONDENT
(Her Majesty
the Queen)
|
|
Serge Fournier
|
FOR THE
RESPONDENT
(Robert Sebag)
|
SOLICITORS
OF RECORD:
|
BCF,
s.e.n.c.r.l.
Montréal, Quebec
|
FOR THE
APPELLANT
|
|
John
H. Sims, Q.C.
Deputy
Attorney General of Canada
|
FOR THE
RESPONDENT
(Her Majesty
the Queen)
|
|
Serge Fournier
Montréal,
Quebec
|
FOR
THE RESPONDENT
(Robert
Sebag)
|
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