Date: 20000509

Docket: A-598-98

CORAM:      STRAYER J.A.

         ISAAC J.A.

         SEXTON J.A.

BETWEEN:

     ROGER GUPTA

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

Heard at Toronto, Ontario, Tuesday, May 9, 2000

Judgment delivered from the Bench at

Toronto, Ontario on Tuesday, May 9, 2000

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

Date: 20000509

Docket: A-598-98

CORAM:      STRAYER J.A.

         ISAAC J.A.

         SEXTON J.A.

BETWEEN:

     ROGER GUPTA

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Toronto, Ontario

     on Tuesday, May 9, 2000)

SEXTON J.A.

[1]      On reviewing the written arguments filed, it appeared that there were two main issues on this application for judicial review. The primary issue was whether in the years under appeal (1988-1994), the applicant was a resident of Canada for tax purposes. The second issue was whether rental income from a single family dwelling was income from property or income from a business.

[2]      At the opening of the hearing on the application the applicant abandoned the argument on issue of residency.

[3]      On the second issue, we agree with the Tax Court Judge: the income from the house was income from property. The Tax Court Judge was guided by the statements of Strayer J.A. in the Eric Burri v. The Queen¹ with which we agree.

[4]      We see no merit in the argument of the applicant that there was inconsistency in the Minister"s assessments under section 115 and part XIII of the Income Tax Act . Part XIII relates to withholding tax on such things as rental income from property. Section 115 relates to withholding tax on such things as income from the operation of a business. The onus is on the applicant to demonstrate that these two assessments cover the same income and he has failed to do so.

[5]      In any event, this issue does not seem to have been squarely raised in the Tax Court nor was it dealt with by the Tax Court.

[6]      The appeal will be dismissed.

     "J. E. Sexton"

     J.A.

              FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

                            

DOCKET:                      A-598-98

STYLE OF CAUSE:                  ROGER GUPTA

     Applicant

     - and -            

                       

                        HER MAJESTY THE QUEEN

Respondent

DATE OF HEARING:             TUESDAY, MAY 9, 2000

PLACE OF HEARING:             TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:             SEXTON J.A.

Delivered at Toronto, Ontario on Tuesday, May 9, 2000

APPEARANCES:                  Mr. Roger Gupta

The Applicant on His on Behalf

                                   

                        Mr. Arnold H. Bornstein

                       

For the Respondent

SOLICITORS OF RECORD:          Roger Gupta

                        1635 Wembury Road

                        Mississauga, Ontario

                        L5J 2L8

                       

The Applicant on His on Behalf

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent

                        FEDERAL COURT OF APPEAL

Date: 20000509

Docket: A-598-98

                       

                        BETWEEN:

ROGER GUPTA

     Applicant

     - and -

HER MAJESTY THE QUEEN

Respondent

                       

                       

REASONS FOR JUDGMENT

OF THE COURT

                       

                                            

__________________

     ¹      85 D.T.C. 5287.