Date:
20070418
Dockets: A-498-05
Citation: 2007 FCA 160
CORAM: SEXTON J.A.
PELLETIER
J.A.
MALONE J.A.
BETWEEN:
LAKEWAY
TRUCK CENTRE LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa,
Ontario, on April 18,
2007.
Judgment delivered from the Bench at Ottawa, Ontario, on April 18, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER
J.A.
Date:
20070418
Docket: A-498-05
Citation: 2007
FCA 160
CORAM: SEXTON
J.A.
PELLETIER J.A.
MALONE
J.A.
BETWEEN:
LAKEWAY TRUCK CENTRE LTD.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Ottawa, Ontario, on April 18, 2007)
PELLETIER
J.A.
[1]
This
appeal and the companion appeal in A-497-05 turn on the Tax Court Judge's
finding that the "racing" deductions claimed by Lakeway and Mr.
Varcoe were not made for the primary purpose of producing income. That is a
finding of fact based upon an assessment of Mr. Varcoe's credibility.
[2]
There
was evidence upon which the Tax Court Judge could come to the conclusion she
did. In the circumstances, we are not in a position to intervene, despite Mr.
Baril's best efforts.
[3]
The
appeal will be dismissed with one set of costs, with disbursement in both
appeals.
"J.D.
Denis Pelletier"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-498-05
STYLE OF CAUSE: Lakeway
Truck Centre Ltd. and Her Majesty the Queen
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: April 18, 2007
REASONS FOR JUDGMENT OF THE COURT BY: Sexton, Pelletier, and Malone JJ.A.
DELIVERED FROM THE BENCH BY: Pelletier J.A.
APPEARANCES:
|
François Baril
|
FOR THE APPELLANT
|
|
Bobby Sood
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Gowling Lafleur
Henderson LLP
Ottawa, Ontario
|
FOR THE APPELLANT
|
|
John H. Sims,
Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE
RESPONDENT
|
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