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Date: 20010109 Docket: A-755-99 Montréal, Quebec, Tuesday, January 9, 2001 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: ALAIN BRAULT Appellant AND HER MAJESTY THE QUEEN Respondent J U D G M E N T This application is dismissed with costs.
Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. Date: 20010109 Docket: A-755-99 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: ALAIN BRAULT Appellant AND HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, Tuesday, January 9, 2001 Judgment from the bench at Montréal, Quebec on Tuesday, January 9, 2001 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20010109 Docket: A-755-99 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: ALAIN BRAULT Appellant AND HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec on Tuesday, January 9, 2001) NOËL J.A. [1] Like the trial judge (see [1999] F.C.J. No. 921 (Q.L.)), we consider that the taxpayer did not as surety hold a claim during his 1993 taxation year, and if the opposite is true, the amount of his claim was nil for tax purposes. He therefore incurred no losses on a business investment. [2] The appeal will be dismissed with costs.
MONTRÉAL, QUEBEC January 9, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE: A-755-99 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. STYLE OF CAUSE: ALAIN BRAULT Appellant AND HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 9, 2001 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. DATED: January 9, 2001 APPEARANCES: Serge Fournier FOR THE APPELLANT Janie Payette FOR THE RESPONDENT SOLICITORS OF RECORD: Brouillette, Charpentier, Fortin FOR THE APPELLANT Montréal, Quebec Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec |
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