Boutin v. Canada, 2002 FCA 402

Date: 20021021

Docket: A-200-01

Montréal, Quebec, October 21, 2002

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

CARMELLE BOUTIN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

This appeal is dismissed with costs.

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

Date: 20021021

Docket: A-200-01

Neutral citation: 2002 FCA 402

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

CARMELLE BOUTIN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on October 21, 2002.

Judgment from the bench at Montréal, Quebec, on October 21, 2002.

REASONS FOR JUDGMENT OF THE COURT:                                                                 NOËL J.A.

CONCURRED IN BY:                                                                                                 DESJARDINS J.A.

                                                                                                                                           PELLETIER J.A.

Date: 20021021

Docket: A-200-01

Neutral citation: 2002 FCA 402

CORAM:        DESJARDINS J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

CARMELLE BOUTIN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec,

on October 21, 2002.)

NOËL J.A.

[1]        In light of the document dated January 17, 1983, signed by Mr. Mathieu and his daughter, we cannot conclude that the trial judge's decision that the tax debtor was the author of the 1988 transfer is patently unreasonable (see 2002 SCC 33">Housen v. Nikolaisen, 2002 SCC 33).

[2]        The appeal will be dismissed with costs.

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

                                                    FEDERAL COURT OF CANADA

                                                                 APPEAL DIVISION

                                                          SOLICITORS OF RECORD

FILE:                                                                                       A-200-01

STYLE OF CAUSE:                                                             CARMELLE BOUTIN

and

HER MAJESTY THE QUEEN

PLACE OF HEARING:                                                     Montréal, Quebec

DATE OF HEARING:                                                         October 21, 2002

REASONS FOR JUDGMENT OF THE COURT:        NOËL J.A.

CONCURRED IN BY:                                                        DESJARDINS J.A.

PELLETIER J.A.

DATE OF REASONS:                                                         October 21, 2002

APPEARANCES:

Christopher R. Mostovac                                                         FOR THE APPELLANT

Johanne Boudreau                                                                  FOR THE RESPONDENT

SOLICITORS OF RECORD:

Ravinsky, Ryan                                                                         FOR THE APPELLANT

Montréal, Quebec

Morris Rosenberg                                                                     FOR THE RESPONDENT

Deputy Attorney General of Canada

Montréal, Quebec