Date: 20041117
Docket: A-269-03
Citation: 2004 FCA 386
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
CHRISTIANE JOBIN
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
Hearing held at Québec, Quebec, November 16, 2004.
Judgment delivered at Québec, Quebec, November 17, 2004.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
CONCURRING: NOËL J.A.
NADON J.A.
Date: 20041117
Docket: A-269-03
Citation: 2004 FCA 386
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
CHRISTIANE JOBIN
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] Mr. Justice Dussault of the Tax Court of Canada did not commit any error that would warrant our intervention when he upheld the assessments of the Minister of National Revenue for the 1993 to 1996 years. In view of subsection 18(2) of the Income Tax Act, which limits the deductability of certain interest and property taxes in the computation of business income, the applicant could not deduct her property taxes and her financial costs in relation to the purchase of the land appearing in her inventory since none of her vacant properties was sold or produced income for the years in question.
[2] The application for judicial review will be dismissed with costs.
"Gilles Létourneau"
J.A.
"I agree.
Marc Noël, J.A."
"I agree.
Marc Nadon, J.A."
Certified true translation
Jacques Deschênes, LL.B.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-269-03
STYLE: CHRISTIANE JOBIN v. ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: QUÉBEC, QUEBEC
DATE OF HEARING: NOVEMBER 16, 2004
CORAM: LÉTOURNEAU J.A.
NOËL J.A.
NADON J.A.
REASONS FOR JUDGMENT
OF THE COURT: LÉTOURNEAU J.A.
DATED: NOVEMBER 17, 2004
APPEARANCES:
Christiane Jobin FOR HERSELF
Roger Couture
Janie Payette FOR THE RESPONDENT
SOLICITORS OF RECORD:
Department of Justice, Canada
Montréal, Quebec FOR THE RESPONDENT
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