BETWEEN:
and
THE MINISTER OF NATIONAL REVENUE
Heard at Quebec City, Quebec, on October 17, 2005.
Judgment delivered at Quebec City, Quebec, on October 19, 2005.
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
NOËL J.A.
Docket: A-42-05
Citation: 2005 FCA 336
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
RODOLFO JOSÉ SLOBODRIAN
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
[1] The facts of this case cannot be distinguished from those that were involved and adjudicated upon by this Court in a previous appeal by the appellant: see Slobodrian v. Canada(The Minister of National Revenue - M.N.R.)(2003), F.C.J. no. 1414, 2003 FCA 350.
[2] Our Court found in the above decision that the mere supply of services without compensation involves no property and hence cannot form the subject matter of a gift.
[3] In the present instance, the facts and arguments submitted by the appellant are essentially the same as those alleged in his previous appeal. They simply relate to different taxation years. Therefore, the Tax Court judge was right to apply the rationale of our previous decision.
[4] In addition, the learned Tax Court judge was of the view "that the donations were not proven by receipts for the gifts that contained prescribed information, as provided by subsection 118.1(2) of the Income Tax Act" and section 3501 of the Regulations. The receipts did not reflect the registration number of the issuer or certify that the signator is duly authorized to issue such receipts.
[5] On the basis of the record before us (see for example pages 424 to 427 of the Appeal Book), I am not in a position to overturn this additional finding.
[6] For these reasons, I would dismiss the appeal with costs.
"I agree."
Robert Décary, J.A.
"I agree."
Marc Noël, J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-42-05
STYLE OF CAUSE: RODOLFO JOSÉ SLOBODRIAN and THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Quebec (Quebec)
DATE OF HEARING: October 17, 2005
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
APPEARANCES:
| FOR HIMSELF
|
|
| FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Sillery (Quebec) |
FOR HIMSELF
|
| FOR THE RESPONDENT
|