Massé v. Canada (Minister of National Revenue)
The application was dismissed because the facts and issues were indistinguishable from Stewart v. Canada, and that precedent required dismissal of the judicial review application.
Source-derived case information.
- Citation
- 2002 FCA 86
- Parties
- Plaintiff: Jean-Roch Massé; Defendant: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 28 February 2002
- Procedural Posture
- Application for Judicial Review / Federal Court of Appeal Judgment
- Outcome
- Application for judicial review dismissed without costs.
- Legal Topics
- Judicial Review of Tax Assessment, Precedent and Stare Decisis
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Jean-Roch Massé
Plaintiff
Minister of National Revenue
Defendant
Procedural Posture
Application for Judicial Review / Federal Court of Appeal Judgment
Legal Issues
- 1 Whether the applicant's case is distinguishable from Stewart v. Canada
- 2 Whether the application for judicial review should be dismissed under binding precedent
Ratio Decidendi
The application was dismissed because the facts and issues were indistinguishable from Stewart v. Canada, and that precedent required dismissal of the judicial review application.
Court Disposition
Application for judicial review dismissed without costs.
Orders
- Application for judicial review dismissed without costs.
Full Case Text
Judgment text and source record
1 paragraphs
Massé v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-02-28 Neutral citation 2002 FCA 86 File numbers A-649-00 Decision Content Date: 20020228 Docket: A-649-00 Québec, Quebec, February 28, 2002 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: JEAN-ROCH MASSÉ Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant JUDGMENT The application for judicial review is dismissed without costs. Alice Desjardins J.A. Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. Date: 20020228 Docket: A-649-00 Neutral citation: 2002 FCA 86 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: JEAN-ROCH MASSÉ Plaintiff and MINISTER OF NATIONAL REVENUE Defendant Hearing held at Québec, Quebec on February 28, 2002. Judgment from the bench at Québec, Quebec on February 28, 2002. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. CONCURRED IN BY: DESJARDINS J.A. DÉCARY J.A. Date: 20020228 Docket: A-649-00 Neutral citation: 2002 FCA 86 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: JEAN-ROCH MASSÉ Plaintiff and MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec on February 28, 2002) NOËL J.A. [1] We are unable to distinguish the case at bar from this Court's judgment in Stewart v. Canada, [2000] D.T.C. 6163, currently under review by the Supreme Court. [2] The application for judicial review will accordingly be dismissed. Marc Noël J.A. Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20020228 Docket: A-649-00 Between: JEAN-ROCH MASSÉ Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-649-00 STYLE OF CAUSE: JEAN-ROCH MASSÉ Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant PLACE OF HEARING: Québec, Quebec DATE OF HEARING: February 28, 2002 REASONS FOR JUDGMENT OF THE COURT BY: Noël J.A. CONCURRED IN BY: Desjardins J.A. Décary J.A. DATED: February 28, 2002 APPEARANCES: Jean-Roch Massé for himself Valérie Tardif for the defendant SOLICITORS OF RECORD: JEAN-ROCH MASSÉ for himself Ste-Foy, Quebec DEPARTMENT OF JUSTICE for the defendant Montréal, Quebec