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Date: 20050915
Docket: A-514-04
Montréal, Quebec, September 15, 2005
CORAM: DESJARDINS J.A.
BETWEEN:
DENIS MARTIN
Appellant
and
HER MAJESTY THE QUEEN
Respondent and
CAROLE POIRIER
Respondent
JUDGMENT The appeal is dismissed without costs.
"Alice Desjardins" J.A.
Certified true translation Michael Palles Date: 20050915
Docket: A-514-04
Citation: 2005 FCA 297
CORAM: DESJARDINS J.A.
BETWEEN:
DENIS MARTIN
and
and
CAROLE POIRIER
Respondent
Hearing held at Montréal, Quebec, on September 15, 2005.
Judgment delivered from the bench at Montréal, Quebec, on September 15, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20050915
Docket: A-514-04
Citation: 2005 FCA 297
CORAM: DESJARDINS J.A.
BETWEEN:
DENIS MARTIN
Appellant and
HER MAJESTY THE QUEEN
Respondent
and
CAROLE POIRIER
Respondent
REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on September 15, 2005)
NOËL J.A.
[1] In our opinion, Archambault J. was not bound by the res judicata rule and did not err in his interpretation of subsection 56(4) of the Income Tax Act or in his application of it to the facts of this case.
[2] The appeal will accordingly be dismissed.
[3] Since the appellant is before us primarily because of a prior decision by the Tax Court of Canada in his favour, no costs should be allowed.
"Marc Noël" J.A.
Certified true translation Michael Palles FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-514-04
STYLE OFCAUSE: DENIS MARTIN
Appellant and
HER MAJESTY THE QUEEN
Respondent
and
CAROLE POIRIER
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: September 15, 2005
REASONS FOR JUDGMENT OF THE COURT: (DESJARDINS, NOËL, PELLETIER JJ.A.)
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
SOLICITORS OF RECORD:
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