[1] This is an application for judicial review of a decision by Lamarre J.T.C.C. (2002-1359 (IT) I), who held that the applicant was living in a conjugal relationship with Samoila Pirau within the meaning of subsection 252(4) of the Income Tax Act.

[2] The applicant argued, before us, that the relationship she had with Mr. Pirau was not akin to a conjugal relationship and that Lamarre J.T.C.C. erred in fact and in law in finding otherwise.

[3] In my view, Lamarre J.T.C.C. identified, in her reasons, a number of factual elements that support her finding that there was a conjugal relationship, in light of factors sanctioned by the case law. Specifically, I have in mind the fact that the applicant and Mr. Pirau, despite the alleged failure of their marriage, shared the same home. Both saw to the well-being of their children, and ensured their economic support.

[4] I would dismiss the application for judicial review with costs.

"Marc Noël"

J.A.

"I concur.

John D. Richard, C.J."

"I concur.

Denis Pelletier, J.A."

Certified true translation

Kelley A. Harvey, BA, BCL, LLB

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET: A-580-02

STYLE OF CAUSE: SANDA TOPALA PIRAU

Applicant

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING: Montréal, Quebec

DATE OF HEARING: March 16, 2004

REASONS FOR JUDGMENT: NOËL J.A.

CONCURRED IN BY: RICHARD C.J.,

PELLETIER J.A.

DATE OF REASONS: March 17, 2004

APPEARANCES:

Virginie Falardeau

FOR THE APPLICANT

Anne Poirier

FOR THE RESPONDENT

SOLICITORS OF RECORD:

STARNINO MOSTOVAC

Montréal, Quebec

FOR THE APPLICANT

MORRIS ROSENBERG

Deputy Attorney General of Canada

Montréal, Quebec

FOR THE RESPONDENT

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Pirau v. Canada, 2004 FCA 112

Citations2004 FCA 112

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2004 FCA 112