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Date: 19981009 Docket: A-741-97 CORAM: DESJARDINS, J.A. LINDEN, J.A. LETOURNEAU, J.A. BETWEEN: STEPHEN M. MORRIS Applicant - and - HER MAJESTY THE QUEEN Respondent HEARD at Toronto, Ontario, Friday, October 9, 1998 JUDGMENT delivered from the Bench at Toronto, Ontario, Friday, October 9, 1998 REASONS FOR JUDGMENT BY: LINDEN, J.A. Date: 19981009 Docket: A-741-97 CORAM: DESJARDINS, J.A. LINDEN, J.A. LETOURNEAU, J.A. BETWEEN: STEPHEN M. MORRIS Applicant - and - THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT [Delivered from the Bench at Toronto, Ontario on Friday, October 9, 1998] LINDEN, J: [1] While the reasons are not as complete and precise as they could be, the Tax Court Judge made neither palpable error of fact nor mistake of law which would allow this Court to interfere. [2] The Tax Court Judge correctly found that, after three years passed, there was no reasonable expectation of profit from the property in question, so that the Moldowan test was not met. It was clear "from the outset", to use the words of Mohammad, that there was no possible way that the taxpayer could make a profit from the arrangement, which involved a personal element in that he resided in the property himself. (Tonn) [3] The application should be dismissed. "A.M. Linden"
TORONTO, ONTARIO October 9, 1998 FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-711-97
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DATE OF HEARING: JUNE 1, 1998 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT BY: ROBERTSTON, J.A. Delivered at Toronto, Ontario on Friday, October 9, 1998 APPEARANCES:
For the Applicant
For the Respondent SOLICITORS OF RECORD:
For the Appellant
Morris Rosenberg Deputy Attorney General of Canada
For the Respondent
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