Mongrain v. Canada (Minister of National Revenue)
The Tax Court judge properly applied ss.56(1)(b) and 56.1(4) of the Income Tax Act and, having preferred the former husband's version supported by documentary and other evidence, her credibility findings cannot be disturbed; therefore the inclusion of $3,600 for each of 1996 and 1997 in the appellant's income was...
Source-derived case information.
- Citation
- 2001 FCA 209
- Parties
- Applicant: Louise Mongrain; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 21 June 2001
- Procedural Posture
- Appeal to Federal Court of Appeal (tax) / Judgment on Appeal
- Outcome
- Appeal dismissed without costs
- Legal Topics
- Child Support Inclusion in Income, Income Tax Act Interpretation, Evidentiary Weight of Written Agreement, Credibility Findings on Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Louise Mongrain
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal to Federal Court of Appeal (tax) / Judgment on Appeal
Legal Issues
- 1 Whether $3,600 alleged support payments for 1996 and 1997 were properly included in the appellant's income
- 2 Whether the appellant could successfully contradict a written agreement by testimony
- 3 Whether the Tax Court judge's credibility findings and application of Income Tax Act ss.56(1)(b) and 56.1(4) should be disturbed on appeal
Ratio Decidendi
The Tax Court judge properly applied ss.56(1)(b) and 56.1(4) of the Income Tax Act and, having preferred the former husband's version supported by documentary and other evidence, her credibility findings cannot be disturbed; therefore the inclusion of $3,600 for each of 1996 and 1997 in the appellant's income was correct.
Court Disposition
Appeal dismissed without costs
Orders
- Appeal dismissed
- No costs awarded
Full Case Text
Judgment text and source record
1 paragraphs
Mongrain v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-06-21 Neutral citation 2001 FCA 209 File numbers A-231-00 Decision Content Date: 20010621 Docket: A-231-00 MONTRÉAL, QUEBEC, THE 21ST DAY OF JUNE, 2001 CORAM: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: LOUISE MONGRAIN Applicant AND THE MINISTER OF NATIONAL REVENUE Respondent JUDGMENT The Appeal is dismissed, without costs. "Robert Décary" J.A. Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. Date: 20010621 Docket: A-231-00 Neutral Citation: 2001 FCA 209 CORAM: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: LOUISE MONGRAIN Applicant AND THE MINISTER OF NATIONAL REVENUE Respondent Hearing held in Montréal, Quebec, Wednesday, June 20, 2001 Judgment rendered in Montréal, Quebec, Thursday, June 21, 2001 REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. CONCURRING: LÉTOURNEAU J.A. NOËL J.A. Date: 20010621 Docket: A-231-00 Neutral Citation: 2001 FCA 209 CORAM: DÉCARY LÉTOURNEAU NOËL JJ.A. Between: LOUISE MONGRAIN Applicant AND THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT DÉCARY J.A. [1] For each of the 1996 and 1997 taxation years, the Minister of National Revenue included in the appellant's income an amount of $3,600 she allegedly received as support for her children. [2] The appellant's appeal from these assessments was dismissed by Her Honour Judge Lamarre Proulx of the Tax Court of Canada. This decision is reported at [2000] T.C.J. 153 (Q.L.). [3] The documentary and testimonial evidence, and the applicable statutory provisions, sections 56(1)(b) and 56.1(4) of the Income Tax Act, immunize that decision from any attack. [4] The appellant sought to contradict, through her testimony, the terms of an agreement that she and her former husband had signed on August 11, 1995. The judge did not credit this testimony and preferred to rely on the version of the facts provided by the former husband, whose credibility she was in a position to assess. Moreover, this version was supported by other evidence. [5] The appeal should therefore be dismissed, but without costs in the circumstances. "Robert Décary" J.A. "I agree Gilles Létourneau J.A." "I agree Marc Noël J.A." Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20010621 Docket: A-231-00 Between: LOUISE MONGRAIN Applicant AND THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A-231-00 CORAM: DÉCARY LÉTOURNEAU NOËL JJ.A. STYLE: LOUISE MONGRAIN Applicant AND THE MINISTER OF NATIONAL REVENUE Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: June 20, 2001 REASONS FOR JUDGMENT OF THE COURT: DÉCARY J.A. CONCURRING: LÉTOURNEAU J.A. NOËL J.A. DATED: June 21, 2001 APPEARANCES: Louise Mongrain FOR THE APPLICANT Nathalie Lessard FOR THE RESPONDENT SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT