Date: 20171116 Docket: A-436-16 Citation: 2017 FCA 226 [ENGLISH TRANSLATION] CORAM: NOËL C.J. GAUTHIER J.A. DE MONTIGNY J.A. BETWEEN: JEAN-CLAUDE MAJOR Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montreal, Quebec, on November 16, 2017. Judgment delivered from the bench at Montreal, Quebec, on November 16, 2017. REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. Date: 20171116 Docket: A-436-16 Citation: 2017 FCA 226 CORAM: NOËL C.J. GAUTHIER J.A. DE MONTIGNY J.A.

BETWEEN: JEAN-CLAUDE MAJOR Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montreal, Quebec, on November 16, 2017) NOËL C.J. [ 1 ] This is an appeal from a decision by Justice Tardif of the Tax Court of Canada (the TCC judge) dismissing the appeal of Jean-Claude Major (the appellant) from the assessments made in respect of him under the Income Tax Act , R.S.C. 1985, c. 1 (5th Supp.) (the Act) for the 2009 and 2010 taxation years. [ 2 ] Those assessments resulted in disallowing the deduction of the fees that the appellant paid to his then spouse in the amount of $76,190 and $93,235 for the 2009 and 2010 taxation years respectively and imposing a penalty under subsection 163(2) of the Act for false and deceptive statements for those two years.

[ 3 ] The TCC judge found that the fees paid by the appellant to his spouse were part of a scheme put in place by the appellant to reduce his tax burden, and maintained the application of the penalties. [ 4 ] The appellant argues that the TCC judge failed to consider all of the evidence.

He invites us to repeat the analysis and reach a conclusion contrary to that reached by the TCC judge. [ 5 ] With respect, this is not the role of an appellate court. [ 6 ] The appeal will be dismissed with costs. “Marc Noël” Chief Justice Certified true translation Janine Anderson, Revisor FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-436-16 STYLE OF CAUSE: JEAN-CLAUDE MAJOR v. HER MAJESTY THE QUEEN PLACE OF HEARING: MontrEal, QuEbec DATE OF HEARING: NOVEMBER 14, 2017 REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. GAUTHIER J.A. DE MONTIGNY J.A. DELIVERED FROM THE BENCH BY: NOËL C.J.

APPEARANCES : Robert Jodoin For the Appellant Emmanuel Jilwan For the Respondent SOLICITORS OF RECORD : Jodoin & Associés société d’avocats S.A. Granby, Quebec For the Appellant Nathalie G. Drouin Deputy Attorney General of Canada For the Respondent