Federal Court of Appeal Cour d’appel fédérale Federal Court of Appeal Cour d’appel fédérale Date: 20101201 Docket: A-359-10 Citation: 2010 FCA 325 CORAM: BLAIS C.J. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: LUCIA ALCINÉ Appellant and HER MAJESTY THE QUEEN Respondent Dealt with in writing without appearance of parties. Judgment delivered at Ottawa , Ontario, on December 1, 2010. REASONS FOR JUDGMENT BY: NOËL J.A. CONCURRED IN BY: BLAIS C.J. LÉTOURNEAU J.A. Date: 20101201 Docket: A-359-10 Citation: 2010 FCA 325 CORAM: BLAIS C.J. LÉTOURNEAU J.A. NOËL J.A.

BETWEEN: LUCIA ALCINÉ Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL J.A. [ 1 ] Given that the notice of appeal was filed out of time and that, in any event, the Court of Appeal does not have jurisdiction to hear and dispose of the appeal on the grounds argued, the appeal is dismissed. [ 2 ] More specifically, neither the Tax Court of Canada, as a court of original jurisdiction, nor this Court, pursuant to the powers conferred on it by subsection 27(1.2) of the Federal Courts Act , has jurisdiction to address issues related to the collection of tax debts. “Marc Noël” J.A. “I agree.

Pierre Blais C.J.” “I agree. Gilles Létourneau J.A.” Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET: A-359-10 STYLE OF CAUSE: LUCIA ALCINÉ v. HER MAJESTY THE QUEEN MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR JUDGMENT BY: NOËL J.A. CONCURRED IN BY: BLAIS C.J. LÉTOURNEAU J.A. DATED: December 1, 2010 WRITTEN REPRESENTATIONS BY : Lucia Alciné FOR THE APPELLANT (on her own behalf) Charles Camirand Antoine Lamarre FOR THE RESPONDENT SOLICITORS OF RECORD : N/A FOR THE APPELLANT (on her own behalf) Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT