2868-2656 Québec Inc. v. Canada
The Court upheld the Tax Court judge's adverse credibility finding as being supported by the record and concluded there was no lawful basis to interfere with that finding; therefore the appeal was dismissed.
Source-derived case information.
- Citation
- 2004 FCA 388
- Parties
- Appellant: 2868-2656 QUÉBEC INC.; Respondent: HER MAJESTY THE QUEEN
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 17 November 2004
- Procedural Posture
- Tax Appeal / Appeal Federal Court of Appeal Judgment
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Credibility of Witness, Unexplained Bank Deposits, Appellate Review of Findings of Fact
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
2868-2656 QUÉBEC INC.
Appellant
HER MAJESTY THE QUEEN
Respondent
Procedural Posture
Tax Appeal / Appeal Federal Court of Appeal Judgment
Legal Issues
- 1 Whether the Tax Court judge erred in rejecting the appellant's explanations for large bank deposits
- 2 Whether the Federal Court of Appeal should interfere with a trial judge's credibility findings
Ratio Decidendi
The Court upheld the Tax Court judge's adverse credibility finding as being supported by the record and concluded there was no lawful basis to interfere with that finding; therefore the appeal was dismissed.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
2868-2656 Québec Inc. v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-11-17 Neutral citation 2004 FCA 388 File numbers A-276-03 Decision Content Date: 20041117 Docket: A-276-03 Neutral Citation: 2004 FCA 388 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: 2868-2656 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Québec, Quebec, November 17, 2004. Judgment delivered from the bench at Québec, Quebec, November 17, 2004. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. Date: 20041117 Docket: A-276-03 Neutral Citation: 2004 FCA 388 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: 2868-2656 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Pronounced at the hearing at Québec, Quebec on November 17, 2004) LÉTOURNEAU J.A. [1] In a clearly structured and reasoned judgment, Mr. Justice Tardif of the Tax Court of Canada held that the explanations of Ms. Lucie Pelletier, the sole holder of the appellant's assets, concerning the origin of the amounts appearing in Ms. Pelletier's bank accounts, were not credible. For the 1993-1994, 1995, 1996 and 1997 years, these sums amounted to $73,049.52, $89,129.71, $64,708.10 and $79,744.82 respectively. [2] Ms. Pelletier explained that the amounts deposited originated from personal savings, a legacy from her father, substantial bingo earnings and a no-interest loan of $50,000 from one of her nieces. [3] The bingo earnings totalled $148,953.00, which broke down as follows: 1980 to 1990: $53,000 1991 to 1993 $45,000 1994: $13,872 1995: $17,419 1996: $18,962 [4] Mr. Justice Tardif explained in detail why he did not believe Ms. Pelletier and the reasons thereby provided were supported by the evidence in the record. In the circumstances, there is no lawful or other basis for us to interfere with this finding of fact based on credibility. [5] For these reasons, the appeal will be dismissed with costs. "Gilles Létourneau" J.A. Certified true translation Jacques Deschênes, LL.B. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-276-03 STYLE: 2868-2656 QUÉBEC INC. v. HER MAJESTY THE QUEEN PLACE OF HEARING: QUÉBEC, QUEBEC DATE OF HEARING: NOVEMBER 17, 2004 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. DATED: NOVEMBER 17, 2004 APPEARANCES: Jules Turcotte FOR THE APPELLANT Danny Galarneau FOR THE RESPONDENT SOLICITORS OF RECORD: B.C.F. FOR THE APPELLANT Québec, Quebec Veillette, Larivière et ass. FOR THE RESPONDENT Sainte-Foy, Quebec