Date: 20030514
Docket: A-158-00
Citation: 2003 FCA 229
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
MICHAEL MCINTOSH
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on May 14, 2003
Judgment delivered from the Bench at Ottawa, Ontario, on May 14, 2003
REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A.
Date: 20030514
Docket: A-158-00
Citation: 2003 FCA 229
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
MICHAEL MCINTOSH
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on May 14, 2003)
NADON J.A.
[1] Although we have sympathy for the position in which the applicant finds himself, having made spousal and child support payments to his wife during taxation years 1994 and 1995, we have not been persuaded that the Tax Court Judge made a reviewable error in concluding, on the basis of the evidence before her, that the aforesaid payments were not made pursuant to a written agreement, and thus not deductible under paragraph 60(b) of the Income Tax Act, R.S.C. 1985,
c. 1.
[2] As a result, this judicial review application will be dismissed without costs.
"M. Nadon"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-158-00
STYLE OF CAUSE: MICHAEL MCINTOSH v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: May 14, 2003
REASONS FOR JUDGMENT OF THE COURT : (Décary, Létourneau, Nadon JJA)
DELIVERED FROM THE BENCH BY: (Nadon J.A.)
APPEARANCES:
Mr. Michael V. Ross FOR THE APPLICANT
Mr. Charles Camirand FOR THE RESPONDENT
SOLICITORS OF RECORD:
Ross_ & Cliffen
Smith Falls, Ontario FOR THE APPLICANT
Mr. Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario
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