Younés v. Canada (Attorney General)
The Federal Court of Appeal dismissed the application because it accepted the Tax Court judge's credibility finding that the claimed charitable gift did not occur and agreed that the applicant made a false statement warranting application of s.163(2) of the Income Tax Act; therefore the judicial review application...
Source-derived case information.
- Citation
- 2002 FCA 487
- Parties
- Applicant: Georges Younés; Respondent: Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 9 December 2002
- Procedural Posture
- Judicial Review / Decision on Judicial Review (federal Court of Appeal)
- Outcome
- Application for judicial review dismissed
- Legal Topics
- Charitable Donation Deduction, Credibility Findings, False Statement Penalty Under Income Tax Act, Judicial Deference
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Georges Younés
Applicant
Attorney General of Canada
Respondent
Procedural Posture
Judicial Review / Decision on Judicial Review (federal Court of Appeal)
Legal Issues
- 1 Whether the applicant made the charitable gift claimed for tax deduction
- 2 Whether the applicant made a false statement in his tax return attracting subsection 163(2) of the Income Tax Act
- 3 Whether the appellate court should overturn the trial judge's credibility findings
Ratio Decidendi
The Federal Court of Appeal dismissed the application because it accepted the Tax Court judge's credibility finding that the claimed charitable gift did not occur and agreed that the applicant made a false statement warranting application of s.163(2) of the Income Tax Act; therefore the judicial review application was dismissed with costs.
Court Disposition
Application for judicial review dismissed
Orders
- Application dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Younés v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2002-12-09 Neutral citation 2002 FCA 487 File numbers A-627-01 Decision Content Date: 20021209 Docket: A-627-01 Ottawa, Ontario, December 9, 2002 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: GEORGES YOUNÉS Applicant and ATTORNEY GENERAL OF CANADA Respondent JUDGMENT The application for judicial review is dismissed. "Robert Décary" J.A. Certified true translation Mary Jo Egan, LLB Date: 20021209 Docket: A-627-01 Neutral Citation: 2002 FCA 487 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: GEORGES YOUNÉS Applicant and ATTORNEY GENERAL OF CANADA Respondent Hearing held at Montréal, Quebec, on December 5, 2002 Judgment delivered at Ottawa, Ontario, on December 9, 2002 REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A. CONCURRED IN BY: DÉCARY J.A. NADON J.A. Date: 20021209 Docket: A-627-01 Neutral Citation: 2002 FCA 487 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: GEORGES YOUNÉS Applicant and ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] This is an application for judicial review of a decision of Judge Archambault of the Tax Court of Canada. The applicant, who is representing himself, is asking us for all intents and purposes to review a finding made by the judge that was based essentially on the credibility of the applicant. The judge did not believe that there had been a charitable gift in the amount claimed by the applicant in this case. It is not up to us to review this finding of fact of the judge, who had the benefit of hearing the applicant and the other witnesses who were claiming similar deductions. [2] Similarly, I do not see any error in his finding that the applicant had made a false statement in his tax return warranting the application of subsection 163(2) of the Income Tax Act. [3] Accordingly, I would dismiss the application for judicial review with costs. "Gilles Létourneau" J.A. "I concur. Robert Décary J.A." "I concur. Marc Nadon J.A." Certified true translation Mary Jo Egan, LLB FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD DOCKET: A-627-01 STYLE OF CAUSE: GEORGES YOUNÉS v. ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: December 5, 2002 REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A. CONCURRED IN BY: DÉCARY J.A. NADON J.A. DATED: December 9, 2002 APPEARANCES: Georges Younés FOR HIMSELF Simon-Nicolas Crépin Nathalie Lessard FOR THE RESPONDENT SOLICITORS OF RECORD: Morris Rosenberg Ottawa, Ontario FOR THE RESPONDENT