Docket: A-8-00
BETWEEN:
ROCHELLE MOSS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-9-00
BETWEEN:
ROCHELLE MOSS
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Winnipeg, Manitoba, on November 20, 2001
Judgment delivered at Winnipeg, Manitoba, on November 21, 2001
REASONS FOR JUDGMENT BY: SHARLOW J.A.
Docket: A-8-00
BETWEEN:
ROCHELLE MOSS
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Docket: A-9-00
BETWEEN:
ROCHELLE MOSS
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
SHARLOW J.A.
[1] We have concluded, notwithstanding the able submissions of counsel for the appellants and the applicants, that the Tax Court Judge made no error that warrants the intervention of this Court.
[2] First, there was evidence on which the Tax Court Judge could conclude that the properties that the appellants claimed to be their principal residence were properties acquired as inventory. The principal residence exemption applies only with respect to capital gains and could have no application to the properties in question.
[3] Second, it was open to the Tax Court Judge to reject all or any part of the evidence relating to building costs and, having done so, to determine the costs as he did. We find no palpable or overriding error in his findings of fact in that regard.
[4] Third, the evidence falls far short of establishing that the money deposited to the bank account of Ms. Moss was subject to any trust obligations.
[5] These appeals and applications for judicial review will be dismissed with costs.
"Karen R. Sharlow"
J.A.
Winnipeg, Manitoba
November 21, 2001
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-1-00
STYLE OF CAUSE: Danny Moss v. Her Majesty the Queen,
Rochelle Moss v. Her Majesty the Queen
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: November 20, 2001
REASONS FOR JUDGMENT : SHARLOW J.A.
DATED: November 21, 2001
APPEARANCES:
Mr. A.J. Stacey for the Applicant/Appellant
Mr. Jeff Pniowsky for the Respondent
Department of Justice
301-310 Broadway
Winnipeg, MB R3C 0S6
SOLICITORS OF RECORD:
Thompson Dorfman Sweatman for the Applicant/Appellant
Barristers & Solicitors
Toronto Dominion Centre
2200-201 Portage Avenue
Winnipeg, Manitoba R3B 3L3
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent
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