Tessier v. Canada
The appellant failed to establish entitlement to the claimed deduction and provided no basis to overturn the Tax Court's assessment; therefore the Federal Court of Appeal declined to intervene and dismissed the appeal with costs.
Source-derived case information.
- Citation
- 2007 FCA 154
- Parties
- Appellant: Jacques Rosaire Tessier; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 16 April 2007
- Procedural Posture
- Appeal From Tax Court of Canada Decision Concerning 2003 Income Tax Assessment / Hearing; Judgment Delivered From the Bench; Appeal Disposed on Written Memoranda
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Taxable Income, Social Assistance Benefits, Deduction Claim, Notice of Assessment, Judicial Review of Tax Assessment
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Jacques Rosaire Tessier
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Appeal From Tax Court of Canada Decision Concerning 2003 Income Tax Assessment / Hearing; Judgment Delivered From the Bench; Appeal Disposed on Written Memoranda
Legal Issues
- 1 Whether the appellant was entitled to a deduction of $7,275.11 in computing taxable income for 2003
- 2 Whether the Federal Court of Appeal should intervene in the Tax Court judgment
Ratio Decidendi
The appellant failed to establish entitlement to the claimed deduction and provided no basis to overturn the Tax Court's assessment; therefore the Federal Court of Appeal declined to intervene and dismissed the appeal with costs.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
- Appeal disposed on the basis of memoranda submitted by the parties due to the appellant's failure to appear.
Full Case Text
Judgment text and source record
1 paragraphs
Tessier v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-04-16 Neutral citation 2007 FCA 154 File numbers A-555-05 Decision Content Date: 20070416 Docket: A-555-05 Citation: 2007 FCA 154 CORAM : DESJARDINS J.A. NOËL J.A. NADON J.A. BETWEEN: JACQUES ROSAIRE TESSIER Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on April 16, 2007. Judgment delivered from the bench at Montréal, Quebec, on April 16, 2007. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20070416 Docket: A-555-05 Citation: 2007 FCA 154 CORAM: DESJARDINS J.A. NOËL J.A. NADON J.A. BETWEEN: JACQUES ROSAIRE TESSIER Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on April 16, 2007) NOËL J.A. [1] This is an appeal against a decision of Lamarre J. of the Tax Court of Canada (2005 TCC 677) dismissing the appellant’s appeal against his notice of assessment for the year 2003, which established his taxable income at $30,999, based on the amounts he received in social assistance benefits. [2] The appellant argues that the taxable income did not take into account a deduction of $7,275.11 to which he is allegedly entitled. [3] The appeal was to be heard today, Monday, April 16, 2007, at 2:30 p.m. Since the appellant failed to appear, the Court stated that it would dispose of the appeal on the basis of the memoranda submitted by the parties. [4] Having considered these memoranda, we are of the opinion that intervention in the trial judgment is unwarranted. [5] The appeal will be dismissed with costs. “Marc Noël” J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-555-05 APPEAL FROM AN ORDER BY MADAM JUSTICE LUCIE LAMARRE OF THE TAX COURT OF CANADA, DATED OCTOBER 19, 2005, DOCKET NO. 2005-2154(IT) I. STYLE OF CAUSE: Jacques Rosaire Tessier v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: April 16, 2007 REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. NOËL J.A. NADON J.A. DELIVERED FROM THE BENCH BY: NOËL JA. APPEARANCES: Johanne M. Boudreau FOR THE RESPONDENT SOLICITOR OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT