Ermis v. Canada
The Tax Court's Associate Chief Justice correctly found a transfer of property within s.325 and that the appellant's evidence of consideration was insufficient; the Federal Court of Appeal found no reviewable error in those findings and dismissed the appeal with costs.
Source-derived case information.
- Citation
- 2019 FCA 303
- Parties
- Appellant: Gonul Ermis; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 5 December 2019
- Procedural Posture
- Tax Appeal / Judgment on Appeal (federal Court of Appeal)
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Transfer of Property, Section 325 Excise Tax Act, Spousal Transfers, Consideration
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Gonul Ermis
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal / Judgment on Appeal (federal Court of Appeal)
Legal Issues
- 1 Whether there was a transfer of property within the meaning of s.325 of the Excise Tax Act
- 2 Whether the appellant provided sufficient consideration for the alleged transfer
Ratio Decidendi
The Tax Court's Associate Chief Justice correctly found a transfer of property within s.325 and that the appellant's evidence of consideration was insufficient; the Federal Court of Appeal found no reviewable error in those findings and dismissed the appeal with costs.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Ermis v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2019-12-05 Neutral citation 2019 FCA 303 File numbers A-416-18 Decision Content Date: 20191205 Docket: A-416-18 Citation: 2019 FCA 303 [ENGLISH TRANSLATION] CORAM: NADON J.A. BOIVIN J.A. LOCKE J.A. BETWEEN: GONUL ERMIS Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on December 5, 2019. Judgment delivered from the bench at Montréal, Quebec, on December 5, 2019. REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. Date: 20191205 Docket: A-416-18 Citation: 2019 FCA 303 CORAM: NADON J.A. BOIVIN J.A. LOCKE J.A. BETWEEN: GONUL ERMIS Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on December 5, 2019) BOIVIN J.A. [1] Without commenting on the remarks of the Associate Chief Justice of the Tax Court of Canada (TCC) regarding this Court’s decision in Loates (Loates v. Canada, 2016 FCA 47), we are of the opinion that she made no reviewable error in holding that there was a transfer of property within the meaning of section 325 of the Excise Tax Act, R.S.C. 1985, c. E-15 to the Appellant by her spouse. Furthermore, the evidence in support of the consideration that the Appellant allegedly gave to her spouse appears to us to be clearly insufficient. [2] Since we agree with the findings of the Associate Chief Justice of the TCC and we adopt in substance her reasoning, there is no need for us to add anything to her reasons. [3] The appeal will therefore be dismissed with costs. “Richard Boivin” J.A. Certified true translation Erich Klein FEDERAL COURT OF APPEAL SOLICITORS OF RECORD Docket: A-416-18 STYLE OF CAUSE: GONUL ERMIS v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: December 5, 2019 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. BOIVIN J.A. LOCKE J.A. DELIVERED FROM THE BENCH BY: BOIVIN J.A. APPEARANCES: Henri Simon FOR THE APPELLANT Marie-Pier Lauzon-Raza FOR THE RESPONDENT SOLICITORS OF RECORD: SimonLegal, S.A. Montréal, Quebec FOR THE APPELLANT Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT