Salcito v. Canada
The appeal was dismissed because the Federal Court of Appeal was not persuaded that the Tax Court judgment contained a reviewable error warranting intervention; costs were awarded to the respondents.
Source-derived case information.
- Citation
- 2006 FCA 312
- Parties
- Appellant: Michèle Salcito; Respondent: Her Majesty the Queen; Respondent: Robert Sebag
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 26 September 2006
- Procedural Posture
- Tax Court Appeal / Appeal to the Federal Court of Appeal (judgment)
- Outcome
- Appeal dismissed with costs to the two respondents
- Legal Topics
- Tax Assessment, Standard of Review, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Michèle Salcito
Appellant
Her Majesty the Queen
Respondent
Robert Sebag
Respondent
Procedural Posture
Tax Court Appeal / Appeal to the Federal Court of Appeal (judgment)
Legal Issues
- 1 Whether the Tax Court judgment contained a reviewable error warranting intervention by the Federal Court of Appeal
- 2 Whether the appeal should be dismissed and costs awarded to the respondents
Ratio Decidendi
The appeal was dismissed because the Federal Court of Appeal was not persuaded that the Tax Court judgment contained a reviewable error warranting intervention; costs were awarded to the respondents.
Court Disposition
Appeal dismissed with costs to the two respondents
Orders
- Appeal dismissed
- Costs awarded to the two respondents
Full Case Text
Judgment text and source record
1 paragraphs
Salcito v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2006-09-26 Neutral citation 2006 FCA 312 File numbers A-574-05 Decision Content Date: 20060926 Docket: A-574-05 Citation: 2006 FCA 312 CORAM: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MICHÈLE SALCITO Appellant and HER MAJESTY THE QUEEN and ROBERT SEBAG Respondents Hearing held at Montréal, Quebec, on September 26, 2006. Judgment delivered from the bench at Montréal, Quebec, on September 26, 2006. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20060926 Docket: A-574-05 Citation: 2006 FCA 312 CORAM: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. BETWEEN: MICHÈLE SALCITO Appellant and HER MAJESTY THE QUEEN and ROBERT SEBAG Respondents REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on September 26, 2006) LÉTOURNEAU J.A. [1] Despite the submissions of counsel for the appellant, we are not persuaded that the trial judgment under appeal contains a reviewable error that warrants our intervention. [2] Accordingly, the appeal will be dismissed with costs to the two respondents. “Gilles Létourneau” J.A. Certified true translation Mary Jo Egan, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-574-05 Appeal from a judgment of the Tax Court of Canada (the Honourable Judge Louise Lamarre Proulx) dated October 27, 2005, Docket 2003-485(IT)G. STYLE OF CAUSE: Michèle Salcito v. Her Majesty the Queen PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 26, 2006 REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. NOËL J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A. APPEARANCES: Yves Archambault FOR THE APPELLANT Susan Shaughnessy FOR THE RESPONDENT (Her Majesty the Queen) Serge Fournier FOR THE RESPONDENT (Robert Sebag) SOLICITORS OF RECORD: BCF, s.e.n.c.r.l. Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT (Her Majesty the Queen) Serge Fournier Montréal, Quebec FOR THE RESPONDENT (Robert Sebag)