Date: 20031103

Docket: A-14-03

Citation: 2003 FCA 411

CORAM:       DÉCARY J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

GASTON BOLDUC

domiciled at 6 Warren Street, Lennoxville

Province of Quebec, J1M 1N6

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on November 3, 2003.

Judgment from the bench at Montréal, Quebec, on November 3, 2003.

REASONS FOR JUDGMENT OF THE COURT:                                                         NADON J.A.

Date: 20031103

Docket: A-14-03

Citation: 2003 FCA 411

CORAM:       DÉCARY J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

GASTON BOLDUC

domiciled at 6 Warren Street, Lennoxville,

Province of Quebec, J1M 1N6

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Montréal, Quebec, on November 3, 2003)

NADON J.A.

[1]       The Court was not persuaded that Judge Archambault of the Tax Court of Canada erred in concluding that the Minister could assess the appellant under section 160 of the Income Tax Act, thereby holding him liable for the tax debt of his brother Paulin Bolduc.

[2]       In particular, we consider that Judge Archambault correctly concluded based on section 1212 of the Civil Code of Lower Canada that the appellant could not rely, against the respondent, on the counter-letter according to which ownership of the automobile had not been transferred to him.

[3]       For these reasons, the appeal will be dismissed with costs.

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

                                                FEDERAL COURT OF APPEAL

                                                      SOLICITORS OF RECORD

DOCKET:                                                                      A-14-03

(APPEAL FROM TAX COURT OF CANADA JUDGMENT OF DECEMBER 12, 2002, CASE No. 2000-2403 (IT)G)

STYLE OF CAUSE:                                                      GASTON BOLDUC

v.

HER MAJESTY THE QUEEN

PLACE OF HEARING:                                                Montréal, Quebec

DATE OF HEARING:                                                 November 3, 2003

REASONS FOR JUDGMENT OF THE COURT:    NADON J.A.

DELIVERED AT THE HEARING (BY):                   DÉCARY, NOËL, NADON JJ.A.

APPEARANCES:

Ronald Fecteau                                                                FOR THE APPELLANT

Simon-Nicolas Crépin                                                      FOR THE RESPONDENT

SOLICITORS OF RECORD:

MONTY COULOMBE s.e.n.c.                                     FOR THE APPELLANT

Sherbrooke, Quebec

MORRIS ROSENBERG                                                 FOR THE RESPONDENT

Deputy Attorney General of Canada

Montréal, Quebec