Date: 20060209
Dockets: A-487-04
A-488-04
A-489-04
A-490-04
Citation: 2006 FCA 58
CORAM: RICHARD
C.J.A.
NOËL
J.A.
NADON
J.A.
A-487-04
BETWEEN:
MAY NASSAR
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
A-488-04
BETWEEN:
ZIAD HANNA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-489-04
BETWEEN:
RAMZI SALAMÉ
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
A-490-04
BETWEEN:
GHASSAN KIWAN
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
Hearing held at Montréal,
Quebec, on February 9, 2006.
Judgment
delivered from the bench at Montréal, Quebec, on February 9, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL
J.A.
Date:
20060209
Dockets: A-487-04
A-488-04
A-489-04
A-490-04
Citation: 2006 FCA 58
CORAM: RICHARD
C.J.
NOËL
J.A.
NADON
J.A.
A-487-04
BETWEEN:
MAY NASSAR
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
A-488-04
BETWEEN:
ZIAD HANNA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-489-04
BETWEEN:
RAMZI SALAMÉ
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
A-490-04
BETWEEN:
GHASSAN KIWAN
Appellant
and
HER MAJESTY
THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the bench at Montréal,
Quebec, on February 9, 2006)
NOËL J.A.:
[1]
These are
four consolidated appeals from a decision rendered by Mr. Justice Dussault of
the Tax Court of Canada on August 18, 2004 (2004 DTC 3146), which upheld the
notices of assessment of the Minister of Revenue by which charitable donations
to the Ordre Antonien Libanais des Maronites were refused. In so doing, he also
upheld the penalties imposed under subsection 163(2) of the Income Tax Act.
[2]
The
appellants submitted two arguments in support of their appeals. As far as the
first one is concerned, we are of the opinion that in paragraph 195 of his
reasons, Dussault J. fully answered the objection made by the appellants
regarding evidence from third parties concerning the tax avoidance scheme and
its scope.
[3]
As far as
the second aspect of the grounds invoked is concerned, it was up to
Dussault J. to render a decision as to the appellants’ credibility, and we
cannot find any ground to warrant our intervention.
[4]
The
appeals will be dismissed with only one set of costs, and the reasons for this
decision will be filed in dockets A-488-04, A-489-04 and A-490-04 to serve as
reasons therein.
“Marc
Noël”
Certified true
translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKETS: A-487-04,
A-488-04, A-489-04, A-490-04
APPEAL
FROM A DECISION RENDERED BY MR. JUSTICE PIERRE DUSSAULT OF THE TAX COURT OF
CANADA ON AUGUST 18, 2004, DOCKET NO. 2000‑995(IT)G.
STYLE OF CAUSE: MAY
NASSAR v. HER MAJESTY THE QUEEN (A-487-04)
ZIAD HANNA v. HER MAJESTY THE
QUEEN (A-488-04)
RAMZI
SALAMÉ v. HER MAJESTY THE QUEEN (A-489-04)
GHASSAN
KIWAN v. HER MAJESTY THE QUEEN (A-490-04)
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 9, 2006
REASONS
FOR JUDGMENT BY: Richard
C.J.
Noël
J.A.
Nadon
J.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
|
Yves Ouellete
Billy
Kalelanos
|
FOR
THE APPELLANTS
|
|
Nathalie Lessard
Simon-Nicolas
Crépin
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Gowling Lafleur Henderson
Montréal, Quebec
|
FOR
THE APPELLANTS
|
|
John H. Sims, Q.C.
Deputy
Attorney General of Canada
Montréal,
Quebec
|
FOR
THE RESPONDENT
|
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