Date: 20020417
Docket: A-84-99
Montréal, Quebec, April 17, 2002
Coram: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
RÉGENT MILLETTE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
JUDGMENT
The appeal is allowed solely for the purpose of referring the assessment back to the Minister so the amount of $6,667 can be allowed for the 1991 taxation year. The decision of the Tax Court of Canada judge is affirmed in all other respects, with costs to the respondent.
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"Robert Décary"
J.A.
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
Date: 20020417
Docket: A-84-99
Neutral citation: 2002 FCA 141
CORAM: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
RÉGENT MILLETTE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on April 17, 2002.
Judgment from the bench at Montréal, Quebec, on April 17, 2002.
REASONS FOR JUDGMENT OF THE COURT: NOËL J.A.
Date: 20020417
Docket: A-84-99
Neutral citation: 2002 FCA 141
CORAM: DÉCARY J.A.
NOËL J.A.
PELLETIER J.A.
BETWEEN:
RÉGENT MILLETTE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec,
on April 17, 2002.)
NOËL J.A.
[1] The appellant represented himself before the Tax Court of Canada. In this Court he was represented by counsel.
[2] The latter asked the Court to revise the trial judgment in accordance with a series of arguments that were not made to the trial court, and on which the trial judge had no opportunity to rule. He in fact asked the Court to retry the matter and make the necessary findings of fact.
[3] We decline to do so. The case as presented to the trial judge does not allow this Court to make such findings, and in any case that is not the function of an appellate court (see 2002 SCC 33">Housen v. Nikolaisen, 2002 SCC 33).
[4] The trial judge's finding that the appellant's son acted for his father as a nominee seems to the Court to be amply supported by the evidence.
[5] Finally, the respondent conceded that an additional deduction of $6,667 should have been allowed for the 1991 taxation year. The appeal will accordingly be allowed solely to that extent. The respondent will be entitled to her costs.
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"Marc Noël"
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: 20020417
Docket: A-84-99
Between:
RÉGENT MILLETTE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
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FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
FILE: A-84-99
STYLE OF CAUSE: RÉGENT MILLETTE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: April 17, 2002
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
CONCURRED IN BY: DÉCARY J.A.
PELLETIER J.A.
DATED: April 17, 2002
APPEARANCES:
Guy P. Martel FOR THE APPELLANT
Daniel Bourgeois FOR THE RESPONDENT
SOLICITORS OF RECORD:
Langlois, Gaudreau FOR THE APPELLANT
Montréal, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario
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