Date: 20010528
Docket: A-819-99
CORAM: DESJARDINS J.A.
BETWEEN:
PIERRE BEAUDOIN
SIMON BEAUDOIN
PATRICE BEAUDOIN
Appellants
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
TRUST LA LAURENTIENNE
Mis-en-cause
Hearing held at Québec, Quebec on Monday, May 28, 2001.
Judgment from the bench at Québec, Quebec on Monday, May 28, 2001.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20010528
Docket: A-819-99
Neutral reference: 2001 FCA 170
CORAM: DESJARDINS J.A
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
PIERRE BEAUDOIN
SIMON BEAUDOIN
PATRICE BEAUDOIN
Appellants
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
TRUST LA LAURENTIENNE
Mis-en-cause
(Delivered from the bench at Québec, Quebec
on Monday, May 28, 2001)
NOËL J.A.
[1] The only liability at issue in the proceeding which gave rise to the judgment of November 25, 1998 was that of Trust La Laurentienne under s. 224(4) of the Income Tax Act for failure to comply with a peremptory demand. Under that subsection, it is solely liable to pay "an amount equal" to the amount it was required to pay.
[2] In withdrawing its counsel from the case, Trust La Laurentienne discontinued its appeal, and thereby waived its remedy against the assessment made against it and the appellants have no basis at this stage for intervening or asking that the judgment dismissing the appeal be overturned.
[3] For these reasons, the appeal will be dismissed without costs.
|
Marc Noël J.A. |
Québec, Quebec
May 28, 2001
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF APPEAL
Date: 20010528
Docket: A-819-99
Between:
PIERRE BEAUDOIN
SIMON BEAUDOIN
PATRICE BEAUDOIN
Appellants
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
TRUST LA LAURENTIENNE
Mis-en-cause
REASONS FOR JUDGMENT
FEDERAL COURT APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: A-819-99
STYLE OF CAUSE: PIERRE BEAUDOIN
SIMON BEAUDOIN
PATRICE BEAUDOIN
Appellants
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
TRUST LA LAURENTIENNE
Mis-en-cause
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: May 28, 2001
REASONS FOR JUDGMENT
OF THE COURT BY: Noël J.A.
DATED: May 28, 2001
APPEARANCES:
Marc Henry for the appellants
Roger Roy for the respondent
SOLICITORS OF RECORD:
QUESSY, HENRY, ST-HILAIRE
Québec, Quebec for the appellants
Morris Rosenberg for the respondent
Deputy Attorney General
of Canada