Date: 20020415
Docket: A-526-00
Montréal, Quebec, April 15, 2002
Coram: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
CLAUDE H. SAUVAGEAU
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
and
THE MINISTER OF FINANCE OF CANADA
Defendants
JUDGMENT
The application for judicial review is dismissed with costs.
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"Robert Décary"
J.A.
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
Date: 20020415
Docket: A-526-00
Neutral citation: 2002 FCA 136
Coram: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
CLAUDE H. SAUVAGEAU
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
and
THE MINISTER OF FINANCE OF CANADA
Defendants
Hearing held at Montréal, Quebec, on April 15, 2002.
Judgment from the bench at Montréal, Quebec, on April 15, 2002.
REASONS FOR JUDGMENT OF THE COURT: DÉCARY J.A.
Date: 20020415
Docket: A-526-00
Neutral citation: 2002 FCA 136
Coram: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
CLAUDE H. SAUVAGEAU
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
and
THE MINISTER OF FINANCE OF CANADA
Defendants
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec,
on April 15, 2002.)
DÉCARY J.A.
[1] Mr. Sauvageau has not persuaded the Court that Judge Archambault of the Tax Court of Canada made any error whatever when he found, first, that the Court did not have the power to alter the Income Tax Act, and second, that the deductions he was claiming covered expenses which he had not incurred or which, in any case, were clearly personal expenses. The grievance he filed against his employer is not within this Court's jurisdiction.
[2] The application for judicial review will be dismissed with costs.
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"Robert Décary"
J.A.
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
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FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20020415
Docket: A-526-00
Between:
CLAUDE H. SAUVAGEAU
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
and
THE MINISTER OF FINANCE OF CANADA
Defendants
REASONS FOR JUDGMENT OF THE COURT
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FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
FILE: A-526-00
STYLE OF CAUSE: CLAUDE H. SAUVAGEAU
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
and
THE MINISTER OF FINANCE OF CANADA
Defendants
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 15, 2002
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
CONCURRED IN BY: NOËL J.A.
PELLETIER J.A.
DATED: April 15, 2002
APPEARANCES:
Claude H. Sauvageau FOR THE PLAINTIFF
Anne-Marie Boutin FOR THE DEFENDANTS
SOLICITORS OF RECORD:
Morris Rosenberg FOR THE DEFENDANTS
Deputy Attorney General of Canada
Montréal, Quebec
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