Date: 20000509
Docket: A-598-98
CORAM: STRAYER J.A.
ISAAC J.A.
SEXTON J.A.
BETWEEN:
ROGER GUPTA
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Tuesday, May 9, 2000
Judgment delivered from the Bench at
Toronto, Ontario on Tuesday, May 9, 2000
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A.
Date: 20000509
Docket: A-598-98
CORAM: STRAYER J.A.
ISAAC J.A.
SEXTON J.A.
BETWEEN:
ROGER GUPTA
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, May 9, 2000)
SEXTON J.A.
[1] On reviewing the written arguments filed, it appeared that there were two main issues on this application for judicial review. The primary issue was whether in the years under appeal (1988-1994), the applicant was a resident of Canada for tax purposes. The second issue was whether rental income from a single family dwelling was income from property or income from a business.
[2] At the opening of the hearing on the application the applicant abandoned the argument on issue of residency.
[3] On the second issue, we agree with the Tax Court Judge: the income from the house was income from property. The Tax Court Judge was guided by the statements of Strayer J.A. in the Eric Burri v. The Queen1 with which we agree.
[4] We see no merit in the argument of the applicant that there was inconsistency in the Minister"s assessments under section 115 and part XIII of the Income Tax Act . Part XIII relates to withholding tax on such things as rental income from property. Section 115 relates to withholding tax on such things as income from the operation of a business. The onus is on the applicant to demonstrate that these two assessments cover the same income and he has failed to do so.
[5] In any event, this issue does not seem to have been squarely raised in the Tax Court nor was it dealt with by the Tax Court.
[6] The appeal will be dismissed.
"J. E. Sexton"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| STYLE OF CAUSE: ROGER GUPTA |
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
DATE OF HEARING: TUESDAY, MAY 9, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| OF THE COURT BY: SEXTON J.A. |
Delivered at Toronto, Ontario on Tuesday, May 9, 2000
APPEARANCES: Mr. Roger Gupta
| The Applicant on His on Behalf |
Mr. Arnold H. Bornstein
| SOLICITORS OF RECORD: Roger Gupta |
1635 Wembury Road
Mississauga, Ontario
L5J 2L8
| The Applicant on His on Behalf |
| Deputy Attorney General of Canada |
FEDERAL COURT OF APPEAL
Date: 20000509
Docket: A-598-98
BETWEEN:
Applicant
- and -
Respondent
__________________
1 85 D.T.C. 5287.
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