Date: 19980401 Docket: A-312-97
CORAM:
DENAULT J.A. LÉTOURNEAU J.A. CHEVALIER D.J.A.
BETWEEN:
SAMI DEDES
Applicant
AND HER MAJESTY THE QUEEN
Respondent
AND TAX COURT OF CANADA
Mis en Cause
Heard at Montreal, Quebec, Wednesday, April 1, 1998.
Judgment delivered from the Bench at Montreal, Quebec, Wednesday, April 1, 1998.
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
Date: 19980401 Docket: A-312-97
CORAM:
DENAULT J.A. LÉTOURNEAU J.A. CHEVALIER D.J.A.
BETWEEN:
SAMI DEDES
Applicant
AND HER MAJESTY THE QUEEN
Respondent
TAX COURT OF CANADA
Mis en Cause
REASONS FOR JUDGEMENT (Rendered from the Bench at Montreal on Wednesday, April 1", 1998)
LÉTOURNEAU J.A.
[1] We are all of the view that this application for judicial review should be dismissed.
We cannot say that the learned Tax Court Judge made findings of fact that were not supported or capable of being supported by the evidence in coming to the conclusion that the Applicant
had no reasonable expectation of profit with his wholesaling and retailing activities, that he
Page: 2 was deducting personal expenses and that he was attempting to gain a tax refund by taking such deductions. In our view, the -Tax Court Judge made no error of law in his application of the legal principles to the facts of this case.
Gilles Létourneau
J.A.
FEDERAL COURT OF APPEAL
Date: 19980401 Docket: A-312-97
BETWEEN:
SAMI DEDES
Applicant
HER MAJESTY THE QUEEN
Respondent
TAX COURT OF CANADA
:lviis en Cause
REASONS FOR JUDGMENT
FEDERAL COURT OF CANADA APPEAL DIVISION NAMESOF COUNSEL AND SOLICITORS OF RECORD
COURT NUMBER: A-312-97
BETWEEN: SAM DEDES AND
HER MAJESTY THE QUEEN
Applicant
Respondent
AND
TAX COURT OF CANADA
Mis en Cause
PLACE OF HEARING:. Montreal (Quebec)
DATE OF HEARING: April l, 1998
REASONS FOR JUDGMENT OF THE COURT (DENAULT AND LÉTOURNEAU J.J.A. AND CHEVALIER D.J.A.)
RENDERED FROM THE BENCH BY: LÉTOURNEAU J.A. DATED: April 1, 1998 APPEARANCES:
Me Philip Aspler
Me Jak Almaleh for the Applicant
Me Bernard Fontaine
Me Anne-Marie Boutin for the Respondent
SOLICITORS OF RECORD:
BERGMAN, ASPLER & ASS.
Montreal, (Quebec) for the Applicant
George Thomson
Sous-procureur général du Canada
Ottawa, Ontario for the Respondent
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