Nasrallah v. Canada
Because the respondent's evidence permitted the Tax Court judge to draw the logical conclusion in the absence of persuasive explanations from the applicant, and because the trial judge had the advantage of hearing the witnesses, the Federal Court of Appeal will not substitute its assessment of the evidence;...
Source-derived case information.
- Citation
- 2003 FCA 360
- Parties
- Applicant: Emile Nasrallah; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 1 October 2003
- Procedural Posture
- Judicial Review (appeal From Tax Court of Canada) / Decision Reasons Delivered From the Bench; Application Dismissed With Costs
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Standard of Review, Assessment of Evidence, Credibility Findings
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Emile Nasrallah
Applicant
Her Majesty the Queen
Respondent
Procedural Posture
Judicial Review (appeal From Tax Court of Canada) / Decision Reasons Delivered From the Bench; Application Dismissed With Costs
Legal Issues
- 1 Whether the Tax Court judge erred in assessing the evidence and drawing conclusions in the absence of persuasive explanations by the applicant
- 2 Whether the Federal Court of Appeal should substitute its own assessment of the evidence for the trial judge who heard the witnesses
Ratio Decidendi
Because the respondent's evidence permitted the Tax Court judge to draw the logical conclusion in the absence of persuasive explanations from the applicant, and because the trial judge had the advantage of hearing the witnesses, the Federal Court of Appeal will not substitute its assessment of the evidence; accordingly the application for judicial review is dismissed.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- Application for judicial review dismissed.
- Costs awarded to the respondent.
Full Case Text
Judgment text and source record
1 paragraphs
Nasrallah v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-10-01 Neutral citation 2003 FCA 360 File numbers A-466-02 Decision Content Date: 20031001 Docket: A-466-02 Citation: 2003 FCA 360 CORAM: RICHARD C.J. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: EMILE NASRALLAH Applicant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on October 1, 2003. Judgment from the bench at Montréal, Quebec, on October 1, 2003. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. Date: 20031001 Docket: A-466-02 Citation: 2003 FCA 360 CORAM: RICHARD C.J. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: EMILE NASRALLAH Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on October 1, 2003) LÉTOURNEAU J.A. [1] The respondent's evidence in the case at bar was such that in the absence of persuasive explanations by the applicant the Tax Court of Canada judge could draw the logical conclusion at which she arrived. Further, she had the benefit of hearing the witnesses and this Court cannot at this level substitute its assessment of the evidence for hers. [2] For these reasons, the application for judicial review will be dismissed with costs. "Gilles Létourneau" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF APPEAL Date: 20031001 Docket: A-466-02 Between: EMILE NASRALLAH Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-466-02 (APPEAL FROM TAX COURT OF CANADA DECISION ON JULY 4, 2002, IN FILE 2000-517(IT)I) STYLE OF CAUSE: EMILE NASRALLAH Applicant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: October 1, 2003 REASONS FOR JUDGMENT OF THE COURT (RICHARD C.J. AND LÉTOURNEAU AND NOËL JJ.A.) DELIVERED FROM THE BENCH: LÉTOURNEAU J.A. APPEARANCES: Rana Haddad FOR THE APPLICANT Simon-Nicolas Crépin FOR THE RESPONDENT Nathalie Lessard SOLICITORS OF RECORD: Haddad, Bossou FOR THE APPLICANT Montréal, Quebec Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec