Bélanger v. Canada (National Revenue)
The appeal was dismissed because the Tax Court judge found the appellants not credible and that finding was not challenged on appeal; additionally, there was no documentary evidence showing the Minister had recognized Lac Genest as Gilles Bélanger's residence for the prior year, so there was no basis to disturb the...
Source-derived case information.
- Citation
- 2010 FCA 234
- Parties
- Appellant: Gilles Bélanger; Appellant: François Bélanger; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 20 September 2010
- Procedural Posture
- Tax Appeal to Federal Court of Appeal / Judgment Delivered on Appeal From Tax Court of Canada
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Credibility Findings, Penalty for Tax Matters, Residence for Tax Purposes, Deference to Trial Judge
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Gilles Bélanger
Appellant
François Bélanger
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal to Federal Court of Appeal / Judgment Delivered on Appeal From Tax Court of Canada
Legal Issues
- 1 Whether appellants were credible such that the Tax Court judge's findings should be disturbed
- 2 Whether Gilles Bélanger could reasonably have believed the Minister had recognized Lac Genest as his residence for a prior taxation year and thus whether the penalty could be set aside
Ratio Decidendi
The appeal was dismissed because the Tax Court judge found the appellants not credible and that finding was not challenged on appeal; additionally, there was no documentary evidence showing the Minister had recognized Lac Genest as Gilles Bélanger's residence for the prior year, so there was no basis to disturb the penalty or the judgments.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed.
- Costs awarded to the respondent (Minister of National Revenue).
Full Case Text
Judgment text and source record
1 paragraphs
Bélanger v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 234 File numbers A-231-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgment delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-231-09 Citation: 2010 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: GILLES BÉLANGER and FRANÇOIS BÉLANGER Appellants and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) NOËL J.A. [1] The Tax Court of Canada judge dismissed the appeals of Gilles and François Bélanger on the ground that neither of them was credible. Counsel for the appellants raised no arguments challenging the judge’s finding on this point. [2] As for the penalty, the Court has considered whether the appellant Gilles Bélanger could have been justified in believing that the Minister of Revenue had recognized Lac Genest as being his residence for the taxation year preceding the years at issue. [3] However, as the documentary evidence filed by Gilles Bélanger for that year does not disclose the Minister’s position on this point, and, given the Tax Court of Canada judge’s finding regarding his credibility, this Court’s intervention would be unwarranted. [4] The appeal will be dismissed with costs. “Marc Noël” J.A. Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-231-09 (APPEAL FROM JUDGMENTS OF JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET NOS. 2008-4121(IT)I and 2008-4122(IT)I) STYLE OF CAUSE: GILLES BÉLANGER and FRANÇOIS BÉLANGER v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: September 20, 2010 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. PELLETIER J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Charles-Henri Desrosiers FOR THE APPELLANTS Christina Ham FOR THE RESPONDENT SOLICITORS OF RECORD: Desrosiers & Associés Sept-Îles, Quebec FOR THE APPELLANTS Myles J. Kirvan Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT