Beaulieu v. Canada, 2006 CAF 317 (2006)

Extract

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Beaulieu v. Canada, 2006 CAF 317 (2006)

Date: 20060928

Docket: A-521-05

Citation: 2006 FCA 317

CORAM: LÉTOURNEAU J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

RÉAL BEAULIEU

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Hearing held at Montréal, Quebec, on September 27, 2006.

Judgment delivered at Montréal, Quebec, on September 28, 2006.

REASONS FOR JUDGMENT BY: NOËL J.A.

CONCURRED IN BY: LÉTOURNEAU J.A.

PELLETIER J.A.

Date: 20060928

Docket: A-521-05

Citation: 2006 FCA 317

CORAM: LÉTOURNEAU J.A.

NOËL J.A.

PELLETIER J.A.

BETWEEN:

RÉAL BEAULIEU

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

NOËL J.A.

[1] This is an appeal from a judgment of the Honourable Mr. Justice Dussault of the Tax Court of Canada (TCC) dated October 18, 2005, ([2005] GSTC 161) allowing the appeal, in part, from the assessment issued December 15, 2000, for the period January 1, 1997, to March 31, 2000, under Part IX of the Excise Tax Act—–Goods and Services Tax , R.S.C. 1985, c. E-15 (ETA). The judge referred the assessment back to the Minister of National Revenue (the Minister) for reconsideration and r...

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