Delage v. Canada
The Court dismissed the appeal because the appellant failed to demonstrate a palpable and overriding error in the Tax Court judge's findings on intention and delay; therefore no appellate intervention was warranted.
Source-derived case information.
- Citation
- 2011 FCA 274
- Parties
- Appellant: Yvon Delage; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 3 October 2011
- Procedural Posture
- Tax Appeal / Appeal to Federal Court of Appeal From Tax Court of Canada Decision on Application for Leave to Appeal (timeliness)
- Outcome
- Appeal dismissed.
- Legal Topics
- Leave to Appeal, Limitation Period, Credibility Findings, Notice of Confirmation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Yvon Delage
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal / Appeal to Federal Court of Appeal From Tax Court of Canada Decision on Application for Leave to Appeal (timeliness)
Legal Issues
- 1 Whether the Tax Court judge erred in finding the appellant lacked a bona fide intention to appeal within 90 days of the notice of confirmation
- 2 Whether the Tax Court judge erred in finding the appellant did not act as soon as circumstances permitted
- 3 Whether there was a palpable and overriding error warranting appellate intervention in the assessment of evidence and credibility
Ratio Decidendi
The Court dismissed the appeal because the appellant failed to demonstrate a palpable and overriding error in the Tax Court judge's findings on intention and delay; therefore no appellate intervention was warranted.
Court Disposition
Appeal dismissed.
Orders
- Appeal dismissed.
Full Case Text
Judgment text and source record
1 paragraphs
Delage v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2011-10-03 Neutral citation 2011 FCA 274 File numbers A-68-11 Decision Content Date: 20111003 Docket: A‑68‑11 Citation: 2011 FCA 274 CORAM: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. BETWEEN: YVON DELAGE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Québec, Quebec, on October 3, 2011. Judgment delivered from the Bench at Québec, Quebec on October 3, 2011. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Date: 20111003 Docket: A‑68‑11 Citation: 2011 FCA 274 CORAM: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. BETWEEN: YVON DELAGE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec on October 3, 2011) TRUDEL J.A. [1] This appeal challenges the findings of fact of the Tax Court of Canada judge (Justice B. Paris, January 13, 2011, 2010‑3255 (IT)APP), who did not accept the appellant’s argument that it was appropriate to allow his application, filed out of time, for leave to appeal a notice of confirmation from the Minister of National Revenue for the 2005, 2006 and 2007 tax years. [2] We are not satisfied that it was appropriate to intervene, since the appellant was unable to show that the Tax Court of Canada judge had made a palpable and overriding error in his assessment of the evidence and the appellant’s credibility in finding that the appellant did not have a bona fide intention to appeal within 90 days following the notice of confirmation and had not acted as soon as circumstances permitted. [3] Consequently, this appeal will be dismissed. “Johanne Trudel” J.A. Certified true translation Sarah Burns FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A‑68‑11 STYLE OF CAUSE: Yvon Delage v. Her Majesty the Queen PLACE OF HEARING: Québec, Quebec DATE OF HEARING: October 3, 2011 REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES: Carl Thibault FOR THE APPELLANT Llinca Ghibu For the respondent SOLICITORS OF RECORD: Thibault Roy Québec, Quebec FOR THE APPELLANT Department of Justice Montréal, Quebec For the respondent