Date: 19981203
Docket: A-554-97
CORAM: STONE J.A.
LINDEN J.A.
McDONALD J.A.
IN RE: The Income Tax Act
BETWEEN:
Applicant
- and -
Respondent
Heard at Ottawa, Ontario, Thursday, December 3, 1998
Judgment delivered from the Bench at Ottawa, Ontario, Thursday, December 3, 1998
REASONS FOR JUDGMENT BY: STONE J.A.
Date: 19981203
Docket: A-554-97
CORAM: STONE J.A.
LINDEN J.A.
McDONALD J.A.
IN RE: The Income Tax Act
BETWEEN:
Applicant
- and -
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario on Thursday, December 3, 1998)
STONE J.A.
[1] We are not persuaded that, having regard to the facts as found by him, the learned judge below, Sarchuk J.T.C.C., erred in a way that would justify interfering with his judgment of July 25, 1997 in this section 28 application.
[2] By that judgment the applicant's appeals from assessments under the Income Tax Act for the 1991, 1992, 1993 and 1994 taxation years were dismissed with costs on the basis that the applicant had no reasonable expectation of profit in his farming operations such as to constitute them a "chief source of income" within the meaning of subsection 31(1) of the Act. In concluding as we have, we do not mean to subscribe to everything that was said in the reasons for judgment below but only that in our view the judge arrived at the correct conclusion on the facts as found by him.
[3] The section 28 application will be dismissed without costs. It should be noted, however, that while the judgment below awarded costs to the respondent, the respondent indicated in open court that she does not intend to seek enforcement of that feature of the judgment.
"A.J. STONE"
J.A.
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