Federal Court of Appeal of Canada Crest Federal Court of Appeal of Canada
français

Access to decisions


Recent Decisions


Access by

Year
Style of Cause
Docket Number
Neutral Citation

Search


Stay Informed


Other Decisions

Federal Court
Tax Court of Canada
Supreme Court of Canada
Office of the Commissioner for Federal Judicial Affairs
Printer-Friendly PagePrinter-Friendly Page

                                         Date: 19990420

                                         Docket: A-333-96

MONTRÉAL, QUEBEC, THE 20th DAY OF APRIL 1999

CORAM:          THE HONOURABLE MR. JUSTICE DÉCARY

            THE HONOURABLE MR. JUSTICE LÉTOURNEAU

            THE HONOURABLE MR. JUSTICE NOËL

IN THE MATTER of the Income Tax Act

BETWEEN:      HANRI KOURDI

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

     J U D G M E N T

     The appeal is dismissed with costs to the respondent.

     Costs in this case and in docket A-334-96 are awarded as though there were only a single appeal.

    

     Robert Décary

     J.A.

Certified true translation

Peter Douglas

                                         Date: 19990420

                                         Docket: A-334-96

MONTRÉAL, QUEBEC, THE 20th DAY OF APRIL 1999

CORAM:             THE HONOURABLE MR. JUSTICE DÉCARY

                 THE HONOURABLE MR. JUSTICE LÉTOURNEAU

                 THE HONOURABLE MR. JUSTICE NOËL

IN THE MATTER of the Income Tax Act

BETWEEN:      CLAUDETTE KOURDI

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

     J U D G M E N T

     The appeal is dismissed with costs to the respondent.

     Costs in this case and in docket A-333-96 are awarded as though there were only a single appeal.

    

     Robert Décary

     J.A.

Certified true translation

Peter Douglas


Date: 19990420

Docket: A-333-96

Coram:      THE HONOURABLE MR. JUSTICE DÉCARY

         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

         THE HONOURABLE MR. JUSTICE NOËL

IN THE MATTER of the Income Tax Act

Entre:      HANRI KOURDI

     Appellant

     AND:

     HER MAJESTY THE QUEEN

     Respondent

Hearing held at Montréal on Tuesday, April 20, 1999

Judgment delivered at Montréal on Tuesday, April 20, 1999

REASONS FOR JUDGMENT BY:      THE HONOURABLE MR. JUSTICE DÉCARY


Date: 19990420

Docket: A-333-96

CORAM:      THE HONOURABLE MR. JUSTICE DÉCARY

     THE HONOURABLE MR. JUSTICE LÉTOURNEAU

     THE HONOURABLE MR. JUSTICE NOËL

IN THE MATTER of the Income Tax Act

BETWEEN:      HANRI KOURDI

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

     _______________________________________

     Docket: A-334-96

IN THE MATTER of the Income Tax Act

BETWEEN:      CLAUDETTE KOURDI

     Appellant

     AND

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

     (Delivered from the bench at Montréal

     on Tuesday, April 20, 1999)

DÉCARY J.A.

[1]      These two appeals were heard together, and the following reasons apply equally to both.

[2]      Counsel for the appellants has not persuaded us that Judge Lamarre made any error warranting our intervention.

[3]      The appeal is dismissed with costs to the respondent. Costs will be awarded as though there were only a single appeal.

     Robert Décary

     J.A.

Certified true translation

Peter Douglas

     FEDERAL COURT OF APPEAL


Date: 19990420

Docket: A-333-96

     and A-334-96

IN THE MATTER of the Income Tax Act

Between:      HANRI KOURDI

     CLAUDETTE KOURDI

     Appellants

     AND

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:                  A-334-96

STYLE OF CAUSE:             CLAUDETTE KOURDI

                                             Appellant

                        AND

                        HER MAJESTY THE QUEEN

                                             Respondent

PLACE OF HEARING:             Montréal, Quebec

DATE OF HEARING:             April 20, 1999

REASONS FOR JUDGMENT OF THE COURT (THE HON. MR. JUSTICE DÉCARY, THE HON. MR. JUSTICE LÉTOURNEAU AND THE HON. MR. JUSTICE NOËL)

DELIVERED FROM THE BENCH BY:      The Honourable Mr. Justice Décary

DATED:                      April 20, 1999

APPEARANCES:

                 Sylvie Boucher             for the appellant

                 Bernard Fontaine             for the respondent

     - 2 -

SOLICITORS OF RECORD:

         Mondor Fournier                      for the appellant

         Montréal, Quebec

         Morris Rosenberg                      for the respondent

         Deputy Attorney General of Canada

         Montréal, Quebec

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:                  A-333-96

STYLE OF CAUSE:             HANRI KOURDI

                                             Appellant

                        AND

                        HER MAJESTY THE QUEEN

                                             Respondent

PLACE OF HEARING:             Montréal, Quebec

DATE OF HEARING:             April 20, 1999

REASONS FOR JUDGMENT OF THE COURT (THE HON. MR. JUSTICE DÉCARY, THE HON. MR. JUSTICE LÉTOURNEAU AND THE HON. MR. JUSTICE NOËL)

DELIVERED FROM THE BENCH BY:      The Honourable Mr. Justice Décary

DATED:                      April 20, 1999

APPEARANCES:

                 Sylvie Boucher             for the appellant

                 Bernard Fontaine             for the respondent

     - 2 -

SOLICITORS OF RECORD:

         Mondor Fournier                      for the appellant

         Montréal, Quebec

         Morris Rosenberg                      for the respondent

         Deputy Attorney General of Canada

         Montréal, Quebec


Modified : 2007-04-24 Top of the page Important Notices

[ Download Adobe Reader  |  Printer-Friendly Page ]