Date: 19980401 Docket: A-312-97

CORAM:

DENAULT J.A. LÉTOURNEAU J.A. CHEVALIER D.J.A.

BETWEEN:

SAMI DEDES

Applicant

AND HER MAJESTY THE QUEEN

Respondent

AND TAX COURT OF CANADA

Mis en Cause

Heard at Montreal, Quebec, Wednesday, April 1, 1998.

Judgment delivered from the Bench at Montreal, Quebec, Wednesday, April 1, 1998.

REASONS FOR JUDGMENT BY:                                                                   LÉTOURNEAU J.A.

Date: 19980401 Docket: A-312-97

CORAM:

DENAULT J.A. LÉTOURNEAU J.A. CHEVALIER D.J.A.

BETWEEN:

SAMI DEDES

Applicant

AND HER MAJESTY THE QUEEN

Respondent

TAX COURT OF CANADA

Mis en Cause

REASONS FOR JUDGEMENT (Rendered from the Bench at Montreal on Wednesday, April 1", 1998)

LÉTOURNEAU J.A.

[1]         We are all of the view that this application for judicial review should be dismissed.

We cannot say that the learned Tax Court Judge made findings of fact that were not supported or capable of being supported by the evidence in coming to the conclusion that the Applicant

had no reasonable expectation of profit with his wholesaling and retailing activities, that he

Page: 2 was deducting personal expenses and that he was attempting to gain a tax refund by taking such deductions. In our view, the -Tax Court Judge made no error of law in his application of the legal principles to the facts of this case.

Gilles Létourneau

J.A.

FEDERAL COURT OF APPEAL

Date: 19980401 Docket: A-312-97

BETWEEN:

SAMI DEDES

Applicant

HER MAJESTY THE QUEEN

Respondent

TAX COURT OF CANADA

:lviis en Cause

REASONS FOR JUDGMENT

FEDERAL COURT OF CANADA APPEAL DIVISION NAMESOF COUNSEL AND SOLICITORS OF RECORD

COURT NUMBER:                                                      A-312-97

BETWEEN:                                                                  SAM DEDES AND

HER MAJESTY THE QUEEN

Applicant

Respondent

AND

TAX COURT OF CANADA

Mis en Cause

PLACE OF HEARING:.                                                 Montreal (Quebec)

DATE OF HEARING:                                                    April l, 1998

REASONS FOR JUDGMENT OF THE COURT (DENAULT AND LÉTOURNEAU J.J.A. AND CHEVALIER D.J.A.)

RENDERED FROM THE BENCH BY:                            LÉTOURNEAU J.A. DATED:         April 1, 1998 APPEARANCES:

Me Philip Aspler

Me Jak Almaleh                                                   for the Applicant

Me Bernard Fontaine

Me Anne-Marie Boutin                                        for the Respondent

SOLICITORS OF RECORD:

BERGMAN, ASPLER & ASS.

Montreal, (Quebec)                                             for the Applicant

George Thomson

Sous-procureur général du Canada

Ottawa, Ontario                                                for the Respondent