Date: 20111003 Docket: A-68-11 Citation: 2011 FCA 274 CORAM: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. BETWEEN: YVON DELAGE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Québec, Quebec, on October 3, 2011. Judgment delivered from the Bench at Québec, Quebec on October 3, 2011. REASONS FOR JUDGMENT OF THE COURT BY: TRUDEL J.A. Date: 20111003 Docket: A-68-11 Citation: 2011 FCA 274 CORAM: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. BETWEEN: YVON DELAGE Appellant and HER MAJESTY THE QUEEN Respondent

REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Québec, Quebec on October 3, 2011) TRUDEL J.A. [ 1 ] This appeal challenges the findings of fact of the Tax Court of Canada judge (Justice B.

Paris, January 13, 2011, 2010-3255 (IT)APP), who did not accept the appellant’s argument that it was appropriate to allow his application, filed out of time, for leave to appeal a notice of confirmation from the Minister of National Revenue for the 2005, 2006 and 2007 tax years. [ 2 ] We are not satisfied that it was appropriate to intervene, since the appellant was unable to show that the Tax Court of Canada judge had made a palpable and overriding error in his assessment of the evidence and the appellant’s credibility in finding that the appellant did not have a bona fide intention to appeal within 90 days following the notice of confirmation and had not acted as soon as circumstances permitted. [ 3 ] Consequently, this appeal will be dismissed. “Johanne Trudel” J.A.

Certified true translation Sarah Burns FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-68-11 STYLE OF CAUSE: Yvon Delage v. Her Majesty the Queen PLACE OF HEARING: Québec, Quebec DATE OF HEARING: October 3, 2011

REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. TRUDEL J.A. MAINVILLE J.A. DELIVERED FROM THE BENCH BY: TRUDEL J.A. APPEARANCES : Carl Thibault FOR THE APPELLANT Llinca Ghibu For the respondent SOLICITORS OF RECORD : Thibault Roy Québec, Quebec FOR THE APPELLANT Department of Justice Montréal, Quebec For the respondent