Labrie v. Canada (Minister of National Revenue)

Labrie v. Canada (Minister of National Revenue)

The trial judge did not err in admitting the appellants' statements and the admission that hours had been combined provided sufficient evidence to support the judge's conclusion; accordingly the appeal must be dismissed.

Source-derived case information.

Citation
2004 FCA 392
Parties
Appellant: Julie Labrie; Respondent: Minister of National Revenue
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
18 November 2004
Procedural Posture
Appeal to Federal Court of Appeal / Judgment on Appeal (reasons Delivered)
Outcome
Appeal dismissed with costs.
Legal Topics
Benefit Entitlement, Admissibility of Admissions, Appellate Review
Source Language
en
Tax Law Administrative Law Evidence Benefit Entitlement Admissibility of Admissions Appellate Review

Source-derived case record

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Parties

Julie Labrie

Appellant

Minister of National Revenue

Respondent

Procedural Posture

Appeal to Federal Court of Appeal / Judgment on Appeal (reasons Delivered)

  1. 1 Whether the trial judge erred in admitting the statements of the appellants as evidence
  2. 2 Whether the content of the statements supported the trial judge's conclusion regarding entitlement to benefits

Ratio Decidendi

The trial judge did not err in admitting the appellants' statements and the admission that hours had been combined provided sufficient evidence to support the judge's conclusion; accordingly the appeal must be dismissed.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.
  • A copy of these reasons to be placed in dockets A-530-03 and A-531-03.