2019 QCCA 331, 2019 QCCA 331

Passucci c. Agence du revenu du Québec 2019 QCCA 331 COURT OF APPEAL CANADA PROVINCE OF QUEBEC REGISTRY OF MONTREAL No: 500-10-006538-175 (500-36-008132-162, 500-61-386898-143) MINUTES OF THE HEARING DATE: February 25, 2019 THE HONOURABLE CLAUDINE ROY , J.A. PETITIONER ANTONIO PASSUCCI PRESENT RESPONDENT COUNSEL AGENCE DU REVENU DU QUÉBEC Mtre ANTHONY HATTOUNI ( Revenu Québec ) DESCRIPTION: Motion for leave to appeal from a judgment rendered on October 16 th , 2017 by the honourable Justice Robert Mongeon of the Superior Court, district of Montreal. Clerk: Annick Nguyen and François-Pierre Lapointe Courtroom: RC.18

HEARING 9:30 Commencement of the hearing. Identification of parties. 9:32 Submissions by M. Passucci. 9:38 Submissions by Mtre Hattouni. 9:51 Rebuttal by M. Passucci. 9:55 BY THE JUDGE: Judgment will rendered during the day and will be send to the parties by mail or email. Suspension. 12:08 Resumption of the hearing. BY THE JUDGE : Judgment – see page 3.

Annick Nguyen and François-Pierre Lapointe Clerks BY THE JUDGE JUDGMENT [ 1 ] On February 14, 2019, the Petitioner filed a motion entitled “APPEALFROM A CONVICTION ON A GROUND THAT INVOLES A QUESTION OF LAW ALONE, and cretability of the witness AND NOTICE OF APPEAL, and jugment granting leave to appeal and the motion requsting it”. ( sic ) The conclusions seek both an acquittal and leave to appeal. Petitioner seeks to appeal from a judgment rendered by the Court of Quebec (the honorable Josée De Carufel) on May 27, 2016. He was convicted for violations of the Tobacco Tax Act (CQLR, c.

I-2 ) relating to the storage and possession of 7 800 cigarettes and the minimum fine was imposed ($5,000 and $6,000, to be paid within six months). [ 2 ] The Petitioner is arguing his motion on the basis of S. 291 C.p.p . This

section provides for the possibility to seek leave to appeal from a judgment of the Superior Court , not of the Court of Quebec. [ 3 ] However, the Agence de Revenu du Québec has provided the undersigned with a copy of a judgment rendered orally by the Superior Court on September 27, 2017 ( Passucci c. Agence du revenu du Québec , 2017 QCCS 4839 ) dismissing the appeal of Petitioner of the Court of Québec judgment and a judgment of this Court allowing Petitioner to file his motion for leave to appeal no later than March 8, 2019 ( Passucci c.

Agence du revenu du Québec , 2018 QCCA 2142 ). [ 4 ] The well-established jurisprudence of this Court explains that leave will only be granted if the appeal raises serious questions of law justifying the consideration of this Court or having a significant impact on the administration of justice ( Amzallag c. Municipalité de Sainte-Agathe-des-Monts , 2017 QCCA 1917 ; Papillon c. Ordre des comptables professionnels agréés du Québec , 2015 QCCA 996 ; Arbour c.

Directeur des poursuites criminelles et pénales , 2014 QCCA 774 , Application for leave to appeal to the Supreme Court denied, December 11, 2014, n o 35924; Édifices St-Georges inc. c. Commission de la santé et de la sécurité du travail , 2009 QCCA 1424 , Application for leave to appeal to the Supreme Court denied, December 17, 2009, n o 33328). [ 5 ] Here, Petitioner’s motion raises some questions of fact and some mixed questions of fact and law. Leave to appeal on these

questions cannot be granted. [ 6 ] The motion also raises two questions of law: (1) the

interpretation of the word “person” in the Tobacco Tax Act would not include a physical person that has no commercial activities (2) the imposition of the fine would constitute cruel and unusual punishment considering his annual income. On the first issue, the definition of “person” at

Section 2 of the Tobacco Tax Act is clear and shows that the Petitioner’s argument has no reasonable chance of success. As for the Charter argument, it was never raised in front of the Court of Québec and it is too late to raise it now. FOR THESE REASONS, THE UNDERSIGNED: [ 7 ] DISMISSES the motion for leave to appeal, without costs. CLAUDINE ROY , J.A.