Bouchard v. Canada (National Revenue)
The appellant failed to demonstrate errors of law or fact; the Tax Court judge's factual findings and credibility assessments were supported by the evidence, therefore the appeal was dismissed with costs.
Source-derived case information.
- Citation
- 2010 FCA 233
- Parties
- Appellant: Laurette Bouchard; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 20 September 2010
- Procedural Posture
- Appeal From Tax Court of Canada to Federal Court of Appeal / Final Judgment on Appeal
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Credibility of Witnesses, Standard of Review, Tax Assessment
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Laurette Bouchard
Appellant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal From Tax Court of Canada to Federal Court of Appeal / Final Judgment on Appeal
Legal Issues
- 1 Whether the Tax Court judge committed errors of law or fact warranting appellate intervention
- 2 Whether the findings and inferences of fact, including credibility assessments, were supported by the evidence
Ratio Decidendi
The appellant failed to demonstrate errors of law or fact; the Tax Court judge's factual findings and credibility assessments were supported by the evidence, therefore the appeal was dismissed with costs.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Bouchard v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2010-09-20 Neutral citation 2010 FCA 233 File numbers A-230-09 Decision Content Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on September 20, 2010. Judgement delivered from the Bench at Québec, Quebec, on September 20, 2010. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Federal Court of Appeal Cour d’appel fédérale Date: 20100920 Docket: A-230-09 Citation: 2010 FCA 233 CORAM : NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: LAURETTE BOUCHARD Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec, on September 20, 2010) TRUDEL J.A. [1] We have not been persuaded that the Tax Court judge committed errors of law or fact that warrant our intervention. [2] His findings and inferences of fact, as well as those based on the credibility of the witnesses, are supported by the evidence. [3] Accordingly, this appeal will be dismissed with costs. “Johanne Trudel” J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-230-09 (APPEAL FROM A JUDGEMENT OF THE HONOURABLE MR. JUSTICE BÉDARD OF THE TAX COURT OF CANADA DATED MAY 19, 2009, DOCKET 2009-222(EI)) STYLE OF CAUSE: LAURETTE BOUCHARD v. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: September 20, 2010 REASONS FOR JUDGEMENT OF THE COURT BY: NOËL J.A. PELLETIER J.A. TRUDEL J.A. DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES: Charles-Henri Desrosiers FOR THE APPELLANT Christina Ham FOR THE RESPONDENT SOLICITORS OF RECORD: Desrosiers & Associés Sept-Îles, Quebec FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT