[1] In our opinion, Tardif J.T.C.C. was entitled to affirm the assessments at issue, based on the evidence before him, even if the facts that he considered went beyond those on which the Minister relied to issue the assessments.

[2] Contrary to Pedwell v. Canada, [2000] 4 F.C. 616, the judge of the Tax Court of Canada did not refer to a transaction other than the one cited by the Minister in issuing his assessments. He stated, in the course of his decision, that the ground retained by the Minister was not conclusive, in itself, but that he found that it became conclusive when considered with the other evidence filed, in large part, by the appellant herself.

[3] This is not a situation where the appellant can legitimately claim that she did not have an opportunity to argue her point of view about the debate, as it was presented before the trial judge.

[4] Moreover, the evidence enabled Tardif J.T.C.C. to make a finding of fact that the income at issue was the appellant's, and not that of her company.

[5] The appeal will be dismissed with costs.

"Marc Noël"

J.A.

Certified true translation

Kelley A. Harvey, BA, BCL, LLB

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET: A-160-03

STYLE OF CAUSE: VIVIANE TRUDEL-LEBLANC

Appellant

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING: Montréal, Quebec

DATE OF HEARING: March 17, 2004

REASONS FOR JUDGMENT OF THE COURT: RICHARD C.J.

NOËL J.A.

PELLETIER J.A.

DELIVERED FROM THE BENCH BY: NOËL J.A.

APPEARANCES:

André A. Lévesque

FOR THE APPELLANT

Valérie Tardif

Nathalie Labbé

FOR THE RESPONDENT

SOLICITORS OF RECORD:

André A. Lévesque

Bonaventure, Quebec

FOR THE APPELLANT

MORRIS ROSENBERG

Deputy Attorney General of Canada

Montréal, Quebec

FOR THE RESPONDENT

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Trudel-Leblanc v. Canada, 2004 FCA 115

Citations2004 FCA 115

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2004 FCA 115