Federal Court of Appeal Cour d’appel fédérale Federal Court of Appeal Cour d’appel fédérale Date: 20120618 Docket: A-123-11 Citation: 2012 FCA 186 CORAM: NOËL J.A. TRUDEL J.A. MAINVILLE J.A BETWEEN: BERTRAND BEAULIEU Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on June 18, 2012. Judgment delivered from the Bench at Montréal, Quebec, on June 18, 2012. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20120618 Docket: A-123-11 Citation: 2012 FCA 186 CORAM: NOËL J.A. TRUDEL J.A. MAINVILLE J.A BETWEEN: BERTRAND BEAULIEU Appellant and

HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on June 18, 2012) NOËL J.A. [ 1 ] We have been unable to identify any error whatsoever in the decision of Justice Tardif ( 2011 TCC 86 ). The appeal will be dismissed with costs. “Marc Noël” J.A.

Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD Docket: A-123-11 (APPEAL FROM A JUDGMENT OF JUSTICE TARDIF OF THE TAX COURT OF CANADA DATED FEBRUARY 14, 2011, DOCKET NO. 2009-16(IT)G.) STYLE OF CAUSE: BERTRAND BEAULIEU and HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: June 18, 2012 REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.

TRUDEL J.A. MAINVILLE J.A DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES : François Daigle For the appellant Janie Payette For the respondent SOLICITORS OF RECORD : Lacoursière LeBrun Trois-Rivières, Quebec For the appellant Myles J. Kirvan Deputy Attorney General of Canada For the respondent