Federal Court of Appeal - Methamen v. Canada

[1] The appellant claimed a child tax benefit for the care and education of his daughter, a minor who suffered from poor health, under sections 122.6 and 122.64 of the Income Tax Act (the Act). Considering the admissions of fact concerning the period in question, to the effect that the child did not reside with the appellant in Canada, Tardif J. had no alternative but to apply the Act and uphold the Minister's determination dismissing the appellant's claim.

[2] As is unfortunately often the case when taxpayers represent themselves before the Tax Court of Canada, the appellant filed evidence before this Court that had not been introduced at trial and therefore could not be admitted in evidence at this late stage: see Ray v. Canada, [2003] F.C.J. No. 1226.

[3] Furthermore, on appeal, the appellant filed an application for compensation that extended beyond both the period involved, that is, effective September 2002, and the scope of the dispute. It is a child tax benefit claim for his son, who has now reached the age of majority, for base taxation years other than 2001, the year invoked for his daughter. We have no jurisdiction to accept the submission of or hear these additional claims.

[4] Under the circumstances, the appeal will be dismissed with costs. However, the formal judgment dated October 23, 2003, will be amended to read as follows:

The appeal against the decision by the Minister of National Revenue to deny the appellant the Canada Child Tax Benefit, effective September 2002, established under sections 122.6 and 122.64 of the Income Tax Act with respect to base taxation year 2001, is dismissed in accordance with the attached Reasons for Judgment.

"Gilles Létourneau"

J.A.

Certified true translation

Michael Palles

FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET: A-294-04

STYLE OF CAUSE: SADOK METHAMEN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING: Montréal, Quebec

DATE OF HEARING: March 15, 2005

REASONS FOR JUDGMENT BY: Décary, Létourneau and Nadon JJ.A.

DELIVERED FROM THE BENCH BY: LÉTOURNEAU J.A.

APPEARANCES:

Sadok Methamen

FOR HIMSELF

Nathalie Labbé

FOR THE DEFENDANT

SOLICITORS OF RECORD:

Sadok Methamen

Sousse, Tunisia

FOR HIMSELF

JOHN H. SIMS, Q.C.

Deputy Attorney General of Canada

Montréal, Quebec

FOR THE DEFENDANT

Date: 20050315

Docket: A-294-04

Montréal, Quebec, March 15, 2005

CORAM: DÉCARY J.A.

LÉTOURNEAU J.A.

NADON J.A.

BETWEEN:

SADOK METHAMEN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

JUDGMENT

The appeal is dismissed with costs. The judgment of October 23, 2003 by the Tax Court of Canada is amended to read as follows:

"Robert Décary"

J.A.

Certified true translation

Michael Palles