Date: 20020110

Docket: A-630-00

Ottawa, Ontario, January 10, 2002

CORAM:       RICHARD C.J.

DESJARDINS J.A.

NOËL J.A.

BETWEEN:

MICHEL D. LECOURS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

The appeal is dismissed with costs.

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.

Date: 20020110

Docket: A-630-00

Neutral citation: 2002 FCA 5

CORAM:       RICHARD C.J.

DESJARDINS J.A.

NOËL J.A.

BETWEEN:

MICHEL D. LECOURS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Ottawa, Ontario, January 8, 2002.

Judgment rendered at Ottawa, Ontario, January 10, 2002.

REASONS FOR JUDGMENT BY:                                                                                    NOËL J.A.

CONCURRED IN BY:                                                                                                RICHARD C.J.

                                                                                                                              DESJARDINS J.A.

Date: 20020110

Docket: A-630-00

Neutral citation: 2002 FCA 5

CORAM:       RICHARD C.J.

DESJARDINS J.A.

NOËL J.A.

BETWEEN:

MICHEL D. LECOURS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

NOËL J.A.

[1]       The appellant is appealing a decision of the Tax Court of Canada affirming an assessment made for his 1989 taxation year.

[2]       In accordance with a corporate resolution signed by the appellant as shareholder and director of the issuing company, he received shares having a stated capital of $100,000 in 1989 as payment "for professional services which I have rendered to the Corporation" (appeal book, p. 40). In was in accordance with that resolution that the appellant was assessed for $100,000 additional income for his 1989 taxation year.

[3]       The appellant sought in vain to persuade the trial judge that, contrary to what was stated in the resolution, the shares were issued not for services rendered but to reimburse expenses which he had to incur on the company's behalf. The appellant added that the shares did not have the value indicated in the resolution. He asked this Court to intervene on the ground that the trial judge erred in law in not accepting his version of the facts.

[4]       The appeal cannot succeed. In my opinion, the appellant could not repudiate the resolution he signed himself in the absence of clear and compelling evidence. No such evidence was presented to the trial judge.

[5]       I would dismiss the appeal with costs.

I concur.

J. Richard C.J.

I concur in this opinion.

Alice Desjardins J.A.

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.

                                                FEDERAL COURT OF CANADA

                                                            APPEAL DIVISION

                                                      SOLICITORS OF RECORD

FILE:                                                                         A-630-00

STYLE OF CAUSE:                                                 MICHEL D. LECOURS

and

HER MAJESTY THE QUEEN

PLACE OF HEARING:                                             OTTAWA, ONTARIO

DATE OF HEARING:                                              JANUARY 8, 2002

REASONS FOR JUDGMENT:                               NOËL J.A.

CONCURRED IN BY:                                              RICHARD C.J.

DESJARDINS J.A.

DATE OF REASONS:                                              JANUARY 10, 2002

APPEARANCES:

Michel D. Lecours                                                         APPELLANT FOR HIMSELF

Anne-Marie Boutin                                                       FOR THE RESPONDENT

SOLICITORS OF RECORD:

Morris A. Rosenberg                                                    FOR THE RESPONDENT

Deputy Attorney General of Canada

Ottawa, Ontario