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Date: 20010108 Docket: A-579-99 Coram: DESJARDINS J.A. Between: SANDRA STEIN Appellant -and- HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on Monday, January 8, 2001. Judgment delivered from the bench at Montréal, Quebec, on Monday, January 8, 2001. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20010108 Docket: A-579-99 Coram: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. Between: SANDRA STEIN Appellant -and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec,) on Monday, January 8, 2001) DESJARDINS J.A.: [1] The appellant is appealing a decision of the Tax Court of Canada (reported at [1999] T.C.J. No. 372 (Q.L.), Judge Louise Lamarre Proulx), which dismissed her claims that she was a passive director, and that therefore, in her opinion, she was not subject to the responsibilities of a director under subsection 323(3) of the Excise Tax Act, R.S.C. 1985, c. E-15 (the "Act"). 2 Subsection 323(3) reads as follows:
[2] We are all of the view that this appeal cannot succeed. [3] In Soper v. Her Majesty the Queen, [1998] 1 F.C. 124 (C.A.), in subsection 56, our Court noted the following: . . . Whether the standard of care has been met, now that it has been defined, is thus predominantly a question of fact to be resolved in light of the personal knowledge and experience of the director at issue. [4] The trial Judge seriously questioned the credibility of the appellant and other witnesses because their testimonies were not consistent with the facts. [5] In the absence of a "palpable and overriding error" (Stein v. The Ship "Kathy K", [1976] 2 S.C.R. 802) on the part of the trial Judge, our Court could not intervene. [6] No error of this nature has been proven to us. 1 [7] The appeal will therefore be dismissed with costs. Alice Desjardins J.A. MONTRÉAL, QUEBEC January 8, 2001 Certified true translation Monica Chamberlain
FEDERAL COURT OF APPEAL
Date: 20010108 Docket: A-579-99 Between: SANDRA STEIN Appellant -and- HER MAJESTY THE QUEEN Respondent
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-579-99 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. STYLE OF CAUSE: SANDRA STEIN Appellant -and- HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 8, 2001 REASONS FOR JUDGMENT OF THE COURT: THE HONOURABLE MADAM JUSTICE DESJARDINS, J.A. DATED: January 8, 2001 APPEARANCES: Louis-Frédérick Côté FOR THE APPELLANT Pierre Séguin and Pierre Zemaitis FOR THE RESPONDENT SOLICITORS OF RECORD: Mendelsohn, Rosentzveig, Shacter FOR THE APPELLANT Montréal, Quebec Veillette et Associés FOR THE RESPONDENT Montréal, Quebec Date: 20010108 Docket: A-579-99 Montréal, Quebec, Monday the 8th day of January 2001 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: SANDRA STEIN Appellant -and- HER MAJESTY THE QUEEN Respondent JUDGMENT This appeal is dismissed with costs. Alice Desjardins J.A. Certified true translation Monica Chamberlain |
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