Larose v. Canada, 2002 FCA 151

Date: 20020424

Docket: A-789-00

Ottawa, Ontario, April 24, 2002

CORAM:        RICHARD C.J.

NOËL J.A.

NADON J.A.

BETWEEN:

SERGE LAROSE

Plaintiff

- and -

HER MAJESTY THE QUEEN

Defendant

JUDGMENT

The application for judicial review is dismissed without costs.

Certified true translation

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

Date: 20020424

Docket: A-789-00

Neutral citation: 2002 FCA 151

CORAM:        RICHARD C.J.

NOËL J.A.

NADON J.A.

BETWEEN:

SERGE LAROSE

Plaintiff

- and -

HER MAJESTY THE QUEEN

Defendant

Hearing held at Ottawa, Ontario, on April 24, 2002.

Judgment from the bench at Ottawa, Ontario, on April 24, 2002.

REASONS FOR JUDGMENT OF THE COURT                                                                         NOËL J.A.

Date: 20020424

Docket: A-789-00

Neutral citation: 2002 FCA 151

CORAM:        RICHARD C.J.

NOËL J.A.

NADON J.A.

BETWEEN:

SERGE LAROSE

Plaintiff

- and -

HER MAJESTY THE QUEEN

Defendant

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Ottawa, Ontario,

on April 24, 2002)

NOËL J.A.

[1]        After hearing the plaintiff, we find no basis for intervening.

[2]        It is apparent from the record before the Court that the plaintiff made an excessive contribution to his retirement savings plan. The Minister disallowed deduction of the excessive amount and levied the tax specified in Part X.I of the Income Tax Act.

[3]        The trial judge explained in his reasons why the plaintiff's contribution was excessive, but he remains unsatisfied. Unfortunately, this Court can do no better than refer the plaintiff to the judgment of the trial judge.

[4]        The application for judicial review will be dismissed without costs.

Certified true translation

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

                                                    FEDERAL COURT OF CANADA

                                                                 APPEAL DIVISION

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

FILE No.:                                        A-789-00

STYLE OF CAUSE:                      Serge Larose v. Her Majesty the Queen

PLACE OF HEARING:              Ottawa, Ontario

DATE OF HEARING:                  April 24, 2002

REASONS FOR JUDGMENT OF THE COURT (Richard C.J. and Noël and Nadon JJ.A.)

DELIVERED FROM THE BENCH BY:        Noël J.A.

APPEARANCES:

Serge Larose                                                                      FOR HIMSELF

Jade Boucher                                                                     FOR THE DEFENDANT

Paul Plourde, Q.C.

SOLICITORS OF RECORD:

Serge Larose                                                                      FOR HIMSELF

Gatineau, Quebec

Morris Rosenberg                                                              FOR THE DEFENDANT

Deputy Attorney General of Canada

Ottawa, Ontario