Date: 20030319
Docket: A-411-02
Neutral citation: 2003 FCA 148
CORAM: LÉTOURNEAU J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
HENRI JACQUES
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on March 19, 2003.
Judgment delivered from the Bench at Ottawa, Ontario, on March 19, 2003.
REASONS FOR JUDGMENT BY: SEXTON J.A.
Date: 20030319
Docket: A-411-02
Neutral citation: 2003 FCA 148
CORAM: LÉTOURNEAU J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
HENRI JACQUES
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Ottawa, Ontario, March 19, 2003)
SEXTON J.A.
[1] The applicant applies for Judicial Review of the judgment of the Tax Court of Canada which disallowed expenses which he sought to deduct in relation to two businesses in which he claimed to be engaged. The Tax Court found on the evidence that there was no business engaged in by the applicant. We can find no error in this finding of the Tax Court.
[2] The third aspect of this application relates to legal fees which the applicant claims to have paid. The Tax Court found the evidence was insufficient to establish this claim. We can find no error in this finding.
[3] The application will be dismissed with costs.
"J. EDGAR SEXTON"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-411-02
STYLE OF CAUSE: Henri Jacques -vs- Her Majesty the Queen
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: March 19, 2003
REASONS FOR JUDGMENT OF THE COURT: Létourneau, J.A.
Sexton, J.A.
Sharlow, J.A.
RENDERED FROM THE BENCH BY: Sexton, J.A.
APPEARANCES:
Mr. Henri Jacques ON HIS OWN BEHALF
Mr. Ernest Wheeler
Mr. Nicolas Simard FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. Henri Jacques ON HIS OWN BEHALF
Ottawa, Ontario
Mr. Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT
Ottawa, Ontario
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