Paquin c. Canada (Procureur général)

Paquin c. Canada (Procureur général)

The Court dismissed the appeal because the appellant failed to demonstrate that the Federal Court erred in applying the reasonableness standard; the CRA's conclusion that the appellant did not prove the $7,000 was dividend income and thus failed to meet the $5,000 eligibility threshold was reasonable.

Source-derived case information.

Citation
2025 CAF 218
Parties
Appellant: Claude Paquin; Respondent: Procureur général du Canada
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
3 December 2025
Procedural Posture
Judicial Review / Appeal to the Federal Court of Appeal From a Federal Court Decision
Outcome
Appeal dismissed with costs
Legal Topics
Standard of Review, Reasonableness, Eligibility for Benefits, Characterization of Dividends, Burden of Proof
Source Language
fr
Administrative Law Social Security Tax Law Standard of Review Reasonableness Eligibility for Benefits Characterization of Dividends Burden of Proof

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Legal principles 3 Authorities cited 4 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Claude Paquin

Appellant

Procureur général du Canada

Respondent

Procedural Posture

Judicial Review / Appeal to the Federal Court of Appeal From a Federal Court Decision

  1. 1 Whether the Federal Court applied the correct standard of review
  2. 2 Whether the CRA reasonably concluded the appellant failed to prove he had at least $5,000 of income
  3. 3 Whether the $7,000 payment constituted dividend income payable by the appellant's corporation

Ratio Decidendi

The Court dismissed the appeal because the appellant failed to demonstrate that the Federal Court erred in applying the reasonableness standard; the CRA's conclusion that the appellant did not prove the $7,000 was dividend income and thus failed to meet the $5,000 eligibility threshold was reasonable.

Court Disposition

Appeal dismissed with costs

Orders

  • Appeal dismissed
  • Costs awarded to respondent in the amount of $250