Date: 19980603
Docket: A-497-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
CHAMKAUR KAINTH
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Wednesday, June 3, 1998
JUDGMENT delivered at Toronto, Ontario, Wednesday, June 3, 1998
REASONS FOR JUDGMENT BY: ROBERTSON, J.A.
Date: 19980603
Docket: A-497-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
CHAMKAUR KAINTH
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
ROBERTSON, J.A.
[1] The principle issue raised on this judicial review application is whether the deduction of certain rental losses arising from the rental of two residential properties were properly disallowed. In our respectful view, Judge Rip did not err in concluding on the evidence that the taxpayer had failed to satisfy the reasonable expectation of profit test as articulated in the jurisprudence. None of the factual errors alleged by the taxpayer, assuming them to be true, would in our opinion, have affected the ultimate disposition of this case. Accordingly, the application for judicial review will be dismissed.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-497-97
| STYLE OF CAUSE: CHAMKAUR KAINTH |
- and -
DATE OF HEARING: JUNE 3, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ROBERTSTON, J.A.
Delivered at Toronto, Ontario
on Wednesday, June 3, 1998
APPEARANCES:
Mr. Chamkaur Kainth
For the Applicant
Ms. Marie-Thérèse Boris
For the Respondent
SOLICITORS OF RECORD:
Mr. Chamkaur Kainth
516 Elgin Mills Road West
Richmond Hill, Ontario
L4C 4M2
For the Appellant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
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