Date: 20010123

Docket: A-217-00

CORAM:      THE CHIEF JUSTICE

         ROTHSTEIN J.A.

         MALONE J.A.

BETWEEN:

     ELIZABETH WITT

     Applicant

     and

     HER MAJESTY THE QUEEN

     Respondent

    

HEARD at Ottawa, Ontario, on Tuesday, January 23, 2001

JUDGMENT delivered from the Bench at Ottawa, Ontario, on Tuesday, January 23, 2001

REASONS FOR JUDGMENT OF THE COURT BY:      ROTHSTEIN J.A.

    

Date: 20010123

Docket: A-217-00

CORAM:      THE CHIEF JUSTICE

         ROTHSTEIN J.A.

         MALONE J.A.

BETWEEN:

     ELIZABETH WITT

     Applicant

     and

     HER MAJESTY THE QUEEN

     Respondent

    

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Ottawa,

     Ontario, on Tuesday, January 23, 2001)

ROTHSTEIN J.A.

[1]      We have carefully listened to the submissions of the applicant and the respondent with respect to the allocation of interest and maintenance and repair expenses and the treatment of certain costs as capital in nature rather than as expense. We have not been persuaded by the applicant that the Tax Court Judge made any overriding or palpable error of fact or erred in his application of the law so as to warrant intervention by this Court on judicial review.

[2]      The application for judicial review will be dismissed without costs.

     "Marshall Rothstein"

     J.A.