91633 Canada Ltd. v. Canada, 2006 FCA 114

Date: 20060316

Dockets: A-4-05

A-5-05

Citation: 2006 FCA 114

CORAM:       DESJARDINS J.A.

                        LÉTOURNEAU J.A.

                        NOËL J.A.

BETWEEN:

91633 CANADA LTD.

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on March 16, 2006.

Judgment delivered at Montréal, Quebec, on March 16, 2006.

REASONS FOR JUDGMENT OF THE COURT:                                             DESJARDINS J.A.

Date: 20060316

Dockets: A-4-05

A-5-05

Citation: 2006 FCA 114

CORAM:       DESJARDINS J.A.

                        LÉTOURNEAU J.A.

                        NOËL J.A.

BETWEEN:

91633 CANADA LTÉE

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec, on March 16, 2006)

DESJARDINS J.A.

[1]               Despite Serge Fournier’s well-articulated and well thought-out arguments, Desjardins and Noël JJ.A. are of the opinion that, in view of the first judge’s finding that the expenses claimed by the appellant were purely personal expenses (Symes v. Canada, [1993] 4 S.C.R. 695, at pages 735 to 744), and the evidence supporting that finding, the appeal will be dismissed with costs.

[2]               Dissenting on the grounds that it was unreasonable to find that there was no commercial purpose for the expenses incurred by the appellant, while acknowledging the prevailing personal purpose, Létourneau J.A. would have allowed the appeal and returned the matter to the Minister to have the personal expenses separated from the commercial expenses.

[3]               A copy of these reasons will be filed in docket A-5-05 in support of the judgment delivered therein.

       “Alice Desjardins”

J.A.

Certified true translation

Kelley A. Harvey, BCL, LLB

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKETS:                                                                            A-4-05, A-5-05

APPEAL FROM A DECISION BY MR. JUSTICE PAUL BÉDARD OF THE TAX COURT OF CANADA DATED DECEMBER 13, 2004.

STYLE OF CAUSE:                          91633 CANADA LTD.  v. HER MAJESTY THE QUEEN

PLACE OF HEARING:                                                        Montréal, Quebec

DATE OF HEARING:                                                          March 16, 2006

REASONS FOR JUDGMENT OF THE COURT:             DESJARDINS J.A.

                                                                                                LÉTOURNEAU J.A.

                                                                                                NOËL J.A.

DELIVERED FROM THE BENCH BY:                            DESJARDINS J.A.

APPEARANCES:

SOLICITORS OF RECORD: