Beaudoin c. Canada (Ministère du revenu national)
Because the only liability at issue was that of Trust La Laurentienne under s.224(4) and the Trust withdrew its counsel thereby discontinuing its appeal and waiving its remedy against the assessment, the appellants had no basis to intervene or to seek reversal of the dismissal; accordingly the appeal is dismissed.
Source-derived case information.
- Citation
- 2001 FCA 170
- Parties
- Appellant: Pierre Beaudoin; Appellant: Simon Beaudoin; Appellant: Patrice Beaudoin; Respondent: The Minister of National Revenue; Mis En Cause: Trust La Laurentienne
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 28 May 2001
- Procedural Posture
- Income Tax Appeal / Final Appeal Judgment at Federal Court of Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax Act S.224(4), Peremptory Demand, Trustee Liability, Withdrawal of Counsel, Discontinuance of Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Pierre Beaudoin
Appellant
Simon Beaudoin
Appellant
Patrice Beaudoin
Appellant
The Minister of National Revenue
Respondent
Trust La Laurentienne
Mis En Cause
Procedural Posture
Income Tax Appeal / Final Appeal Judgment at Federal Court of Appeal
Legal Issues
- 1 Whether Trust La Laurentienne was liable under s.224(4) of the Income Tax Act for failure to comply with a peremptory demand
- 2 Whether Trust La Laurentienne's withdrawal of counsel and discontinuance of its appeal waived its remedy against the assessment
- 3 Whether the appellants could intervene or seek to overturn the judgment dismissing the appeal
Ratio Decidendi
Because the only liability at issue was that of Trust La Laurentienne under s.224(4) and the Trust withdrew its counsel thereby discontinuing its appeal and waiving its remedy against the assessment, the appellants had no basis to intervene or to seek reversal of the dismissal; accordingly the appeal is dismissed.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed without costs
Full Case Text
Judgment text and source record
1 paragraphs
Beaudoin c. Canada (Ministère du revenu national) Court (s) Database Federal Court of Appeal Decisions Date 2001-05-28 Neutral citation 2001 FCA 170 File numbers A-819-99 Decision Content Date: 20010528 Docket: A-819-99 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause Hearing held at Québec, Quebec on Monday, May 28, 2001. Judgment from the bench at Québec, Quebec on Monday, May 28, 2001. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20010528 Docket: A-819-99 Neutral reference: 2001 FCA 170 CORAM: DESJARDINS J.A LÉTOURNEAU J.A. NOËL J.A. BETWEEN: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Monday, May 28, 2001) NOËL J.A. [1] The only liability at issue in the proceeding which gave rise to the judgment of November 25, 1998 was that of Trust La Laurentienne under s. 224(4) of the Income Tax Act for failure to comply with a peremptory demand. Under that subsection, it is solely liable to pay "an amount equal" to the amount it was required to pay. [2] In withdrawing its counsel from the case, Trust La Laurentienne discontinued its appeal, and thereby waived its remedy against the assessment made against it and the appellants have no basis at this stage for intervening or asking that the judgment dismissing the appeal be overturned. [3] For these reasons, the appeal will be dismissed without costs. Marc Noël J.A. Québec, Quebec May 28, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF APPEAL Date: 20010528 Docket: A-819-99 Between: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause REASONS FOR JUDGMENT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-819-99 STYLE OF CAUSE: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN Appellants - AND - THE MINISTER OF NATIONAL REVENUE Respondent - AND - TRUST LA LAURENTIENNE Mis-en-cause PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 28, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Noël J.A. DATED: May 28, 2001 APPEARANCES: Marc Henry for the appellants Roger Roy for the respondent SOLICITORS OF RECORD: QUESSY, HENRY, ST-HILAIRE Québec, Quebec for the appellants Morris Rosenberg for the respondent Deputy Attorney General of Canada