Date: 19990920
Docket: A-364-98
CORAM: MARCEAU
BETWEEN:
DOUGLAS HENDERSON,
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Hearing held in Montréal, Quebec on Monday, September 20, 1999.
Judgment pronounced at the hearing on Monday, September 20, 1999.
REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A.
Date: 19990920
Docket: A-364-98
CORAM: MARCEAU
BETWEEN:
DOUGLAS HENDERSON,
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Montréal, Quebec,
Monday, September 20, 1999)
MARCEAU J.A.
[1] Notwithstanding his efforts and the quality of his presentation, the appellant"s counsel has not managed to persuade us that we could intervene to challenge the findings of fact drawn by the trial judge from his analysis of the evidence.
[2] There is, it is true, a passage in the judge"s comments that seems ambiguous: the passage in which he goes to some lengths to say that the income the taxpayer hopes to get from his farm at some point is not comparable to his professional income, as if this parallel was actually significant, or even definitive. But we do not agree that this passage from the judge"s reasons can be interpreted independently of the context in which it occurs. In all these cases arising from the problems in applying subsection 31(1) of the Income Tax Act , the judge must base himself on the evidence as a whole in determining whether the taxpayer has discharged his onus to demonstrate that, even during these periods of loss that a business of this type cannot avoid initially, he is already a genuine farmer who intends to use what he can derive from his farm as his chief source of income, even if it means combining it with some other outside source. From our reading of the judge"s lengthy reasons, and his detailed analysis of the major factors to be considered, we do not think it is conceivable that he would have viewed and resolved the issue that was submitted to him in a way that is inconsistent with the applicable principles.
[3] The appeal shall be dismissed, with costs.
Certified true translation
Bernard Olivier
FEDERAL COURT OF CANADA
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| STYLE: Douglas Henderson v. Her Majesty the Queen |
| PLACE OF HEARING: Montréal, Quebec |
| DATE OF HEARING: September 20, 1999 |
| REASONS FOR JUDGMENT OF THE COURT: (Marceau, Desjardins, Létourneau, JJ.A.) |
PRONOUNCED AT THE HEARING BY: Marceau, J.A.
APPEARANCES:
Christopher R. Mostovac for the appellant
Marie-Andrée Legault for the respondent
SOLICITORS OF RECORD:
Ravinsky Ryan
Montréal, Quebec for the appellant
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent
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