JACKY OUAKNINE Appellant v. THE ATTORNEY GENERAL OF CANADA, 2003 FCA 170

Date: 20030401 Docket: A-660-01 Neutral Citation: 2003 FCA 170 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: JACKY OUAKNINE Appellant and THE ATTORNEY GENERAL OF CANADA Respondent Hearing held at Montréal, Quebec, March 31, 2003. Judgment delivered at Montréal, Quebec, April 1, 2003. REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRING: NADON J.A. PELLETIER J.A. Date: 20030401 Docket: A-660-01 Neutral Citation: 2003 FCA 170 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A.

BETWEEN: JACKY OUAKNINE Appellant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT LÉTOURNEAU J.A. [ 1 ] The appellant had the burden of demonstrating to Judge Tardif of the Tax Court of Canada that the facts and assumptions in support of the assessment by the Minister of Revenue of Quebec for the goods and services tax were erroneous.

He was not able to prove that the figures established by the Revenu Québec auditor, using the reconstitution of sales method, did not represent the figures for clothing sales actually made at his four shops. [ 2 ] Furthermore, the judge, with irreproachable reasons in support, did not believe the explanations of the appellant and his accountant in regard to such things as the appellant's lack of books of account, sales invoices, register tapes, cash sales and even sales for some months at his Galeries Lachute store. [ 3 ] It is not our job, as the appellant is effectively asking us to do, to substitute our assessment of the evidence for that of the trial

judge, who had the benefit of seeing and hearing the witnesses called by both sides. There is nothing in the judge's reasons, legally or factually, that would warrant intervention by us. [ 4 ] The appeal will be dismissed with costs. "Gilles Létourneau" J.A. "I concur." "Marc Nadon J.A." "I concur." "J.D. Denis Pelletier J.A." Certified true translation Suzanne Gauthier, C. Tr., LL.L.

FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20030401 Docket: A-660-01 Between: JACKY OUAKNINE Appellant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD DOCKET: A-660-01 STYLE: JACKY OUAKNINE Appellant and THE ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 31, 2003 REASONS FOR JUDGMENT: LÉTOURNEAU J.A.

CONCURRING: NADON J.A. PELLETIER J.A. DATED: April 1, 2003 APPEARANCES : Jacky Ouaknine FOR THE APPELLANT Montréal, Quebec (himself) Pierre Séguin FOR THE RESPONDENT Montréal, Quebec SOLICITORS OF RECORD : Veillette & Associés FOR THE RESPONDENT Contentieux Ministère du Revenu du Québec Montréal, Quebec