Date: 20070108

Docket: A-67-06

Citation: 2007 FCA 9

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

BETWEEN:

FRANCINE LESSARD

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on January 8, 2007.

Judgment delivered at Montréal, Quebec, on January 8, 2007.

REASONS FOR JUDGMENT OF THE COURT BY:                                                 DÉCARY J.A.

Date: 20070108

Docket: A-67-06

Citation: 2007 FCA 9

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

BETWEEN:

FRANCINE LESSARD

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec, on January 8, 2007.)

DÉCARY J.A.:

[1]               We are of the opinion that Madam Justice Lamarre Proulx, of the Tax Court of Canada, did not make any error that would require our intervention (2006 TTC 45, [2006] A.C.I. No. 281 (QL)).

[2]               The Court rightly found that the fact that a received amount must ultimately be reimbursed has no effect on the quality of income at the time it is received.

[3]               Under the provisions of paragraph 56(1)(a) of the Act, the appellant was required to include any amount received in 2002, including amounts attributable to the 2000 and 2001 taxation years.

[4]               The appeal will be dismissed without costs in the circumstances.

J.A.

Certified true translation

Gwendolyn May, LLB

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET:                                                                              A-67-06

APPEAL OF A JUDGMENT OF LAMARRE PROULX J., OF THE TAX COURT OF CANADA, DATED JANUARY 18, 2006, DOCKET 2004-2455(IT)I

STYLE OF CAUSE:                                                              Francine Lessard v. Her Majesty the Queen

PLACE OF HEARING:                                                        Montréal, Quebec

DATE OF HEARING:                                                          January 8, 2007

REASONS FOR JUDGMENT OF THE COURT BY:       Décary J.A.

                                                                                                Noël J.A.

                                                                                                Pelletier J.A.

DELIVERED FROM THE BENCH:                                  Décary J.A.

APPEARANCES:

SOLICITORS OF RECORD:

Date: 20070108

Docket: A-67-06

Montréal, Quebec, January 8, 2007

CORAM:       DÉCARY J.A.

                        NOËL J.A.

                        PELLETIER J.A.

BETWEEN:

FRANCINE LESSARD

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

            The appeal is dismissed without costs.

“Robert Décary”

Certified true translation

Gwendolyn May, LLB