Date: 19981009
Docket: A-741-97
CORAM: DESJARDINS, J.A.
LINDEN, J.A.
LETOURNEAU, J.A.
BETWEEN:
STEPHEN M. MORRIS
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Friday, October 9, 1998
JUDGMENT delivered from the Bench at Toronto, Ontario, Friday, October 9, 1998
REASONS FOR JUDGMENT BY: LINDEN, J.A.
Date: 19981009
Docket: A-741-97
CORAM: DESJARDINS, J.A.
LINDEN, J.A.
LETOURNEAU, J.A.
BETWEEN:
STEPHEN M. MORRIS
Applicant
- and -
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
[Delivered from the Bench at Toronto, Ontario
on Friday, October 9, 1998]
LINDEN, J:
[1] While the reasons are not as complete and precise as they could be, the Tax Court Judge made neither palpable error of fact nor mistake of law which would allow this Court to interfere.
[2] The Tax Court Judge correctly found that, after three years passed, there was no reasonable expectation of profit from the property in question, so that the Moldowan test was not met. It was clear "from the outset", to use the words of Mohammad, that there was no possible way that the taxpayer could make a profit from the arrangement, which involved a personal element in that he resided in the property himself. (Tonn)
[3] The application should be dismissed.
"A.M. Linden"
TORONTO, ONTARIO
October 9, 1998
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-711-97
| STYLE OF CAUSE: STEPHEN M. MORRIS |
- and -
| THE ATTORNEY GENERAL OF CANADA |
DATE OF HEARING: JUNE 1, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ROBERTSTON, J.A.
Delivered at Toronto, Ontario
on Friday, October 9, 1998
APPEARANCES:
For the Applicant
| Mr. Eleanor H. Thorn and Ms. Marie-Thérèse Boris |
For the Respondent
SOLICITORS OF RECORD:
For the Appellant
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent
| |
THE ATTORNEY GENERAL OF CANADA |
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