Rouleau v. Canada
The appeal is dismissed because the evidence supported the Tax Court judge's finding that no business existed and there was no palpable and overriding error warranting appellate intervention.
Source-derived case information.
- Citation
- 2008 FCA 288
- Parties
- Appellant: Camil Rouleau; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 29 September 2008
- Procedural Posture
- Appeal (tax) / Appeal Decided Judgment Delivered
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Existence of Business, Credibility Assessment, Standard of Review (palpable and Overriding Error), Dismissal With Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Camil Rouleau
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal (tax) / Appeal Decided Judgment Delivered
Legal Issues
- 1 Whether the trial judge erred in finding no business existed
- 2 Whether an appellate court may overturn factual findings absent a palpable and overriding error
- 3 Whether credibility findings by the trial judge are reviewable
Ratio Decidendi
The appeal is dismissed because the evidence supported the Tax Court judge's finding that no business existed and there was no palpable and overriding error warranting appellate intervention.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Rouleau v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2008-09-29 Neutral citation 2008 FCA 288 File numbers A-277-07 Decision Content Date: 20080929 Docket: A-277-07 Citation: 2008 FCA 288 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: CAMIL ROULEAU Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Québec, Quebec, on September 29, 2008. Judgment delivered from the bench at Québec, Quebec, on September 29, 2008. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20080929 Docket: A-277-07 Citation: 2008 FCA 288 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: CAMIL ROULEAU Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec, on September 29, 2008) LÉTOURNEAU J.A. [1] We were not satisfied that Justice Archambault of the Tax Court of Canada (judge) made a reviewable error in his findings of fact and law. [2] The evidence amply supported his finding that no business existed and the inferences of fact that he drew. It was for him to assess this evidence and the witnesses’ credibility. Absent a palpable and overriding error, it is not within our jurisdiction, nor is it our intention, to review his findings in this regard, let alone substitute our own. [3] For these reasons, the appeal will be dismissed with costs. “Gilles Létourneau” J.A. Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-277-07 STYLE OF CAUSE: CAMIL ROULEAU v. HER MAJESTY THE QUEEN PLACE OF HEARING: Québec, Quebec DATE OF HEARING: September 29, 2008 REASONS FOR JUDGMENT LÉTOURNEAU J.A. OF THE COURT BY: NADON J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A. APPEARANCES: Camil Rouleau FOR THE APPELLANT Simon Petit FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT