Date: 20041213
Docket: A-516-03
Citation: 2004 FCA 428
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
DANIEL T. SPUEHLER
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Edmonton, Alberta, on December 13, 2004.
Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20041213
Docket: A-516-03
Citation: 2004 FCA 428
CORAM: DÉCARY J.A.
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
DANIEL T. SPUEHLER
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004.)
[1] In our opinion, the Tax Court Judge committed a legal error by failing to take into account relevant evidence, namely, the appellant=s mileage breakdown sheets.
[2] Further, on the issue of capital cost allowance, we are not satisfied that the Tax Court Judge made the finding he was required to make. By finding that the appellant was entitled to an interest expense deduction, it would seem to follow that the capital cost that justified the interest expense, would also have to justify a capital cost allowance expense.
[3] We are all satisfied that this appeal should be allowed, the judgment of the Tax Court of Canada should be set aside and the matter remitted back to the Tax Court of Canada for a new hearing before a different Tax Court judge.
[4] The appellant should have his reasonable expenses which we would fix at $200.00.
"B. Malone"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-516-03
(APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED SEPTEMBER 3, 2003, DOCKET No. 2003-628(IT)I)
STYLE OF CAUSE: DANIEL T. SPUEHLER v.
ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: Edmonton, AB
DATE OF HEARING: December 13, 2004
REASONS FOR JUDGMENT OF THE COURT DICARY, ROTHSTEIN, MALONE JJ.A.
DELIVERED FOR THE BENCH BY: MALONE, J.A.
APPEARANCES:
| Daniel T. Spuehler
|
FOR THE APPELLANT
|
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|
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Department of Justice Canada, Edmonton, AB
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