Sauvageau v. Canada (Minister of National Revenue)

The Tax Court judge correctly held he lacked authority to alter the Income Tax Act and that the claimed deductions were either not incurred or were personal expenses; accordingly the judicial review application fails.

Source-derived case information.

Citation: 2002 FCA 136
Parties: Plaintiff: CLAUDE H. SAUVAGEAU; Defendant: THE MINISTER OF NATIONAL REVENUE; Defendant: THE MINISTER OF FINANCE OF CANADA
Court: Federal Court of Appeal
Jurisdiction: Canada
Judgment Date: 15 April 2002
Procedural Posture: Judicial Review (appeal) / Appeal Reasons for Judgment
Outcome: Application for judicial review dismissed with costs.
Legal Topics: Income Tax Act, Deductions, Jurisdiction, Personal Expenses
Source Language: en

Tax Law Administrative Law Judicial Review Income Tax Act Deductions Jurisdiction Personal Expenses

Source-derived case record

Summary, issues, holding and outcome

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Legal principles 3 Authorities cited 1 Party arguments 2 Amounts and remedies 1

Parties

CLAUDE H. SAUVAGEAU

Plaintiff

THE MINISTER OF NATIONAL REVENUE

Defendant

THE MINISTER OF FINANCE OF CANADA

Defendant

Procedural Posture

Judicial Review (appeal) / Appeal Reasons for Judgment

Legal Issues

1 Whether the Court had power to alter the Income Tax Act
2 Whether the claimed deductions corresponded to expenses actually incurred or were personal in nature
3 Whether the grievance against the employer fell within the Court's jurisdiction

Ratio Decidendi

Court Disposition

Application for judicial review dismissed with costs.

Orders

Application for judicial review dismissed with costs.

Full Case Text

Judgment text and source record

1 paragraphs

Sauvageau v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-04-15 Neutral citation 2002 FCA 136 File numbers A-526-00 Decision Content 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. "Robert Décary" J.A. 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. "Robert Décary" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. 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 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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