Date: 20001023
Docket: A-748-96
CORAM: ROTHSTEIN J.A.
MCDONALD J.A.
SHARLOW J.A.
BETWEEN:
MERVIN L. RIDDELL
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario on Monday, October 23, 2000
Judgment delivered at Toronto, Ontario
on Monday, October 23, 2000
| REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. |
Date: 20001023
Docket: A-748-96
CORAM: ROTHSTEIN J.A.
MCDONALD J.A.
SHARLOW J.A.
BETWEEN:
MERVIN L. RIDDELL
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Monday, October 23, 2000)
ROTHSTEIN J.A.
[1] While we may not have placed the weight that the Trial Judge did on the appellant's personal use of his US real property, we cannot say that his assessment was not based on the evidence before him or that he made a palpable or overriding error. In concluding that the appellant did not have a reasonable expectation of profit with respect to this property, the Tax Court Judge combined his assessment of personal use with his finding that the property was "financed to the hilt" and that the expectation for income was unrealistic. There was evidence to support these findings. We are not persuaded that the Trial Judge made any error of law in reaching this conclusion.
[2] The appellant makes a further argument that his appeal has been prejudged because the Tax Court decision in this case was referred to with apparent approval in Mastri v. Canada (Attorney General)1998 1 F.C. 66. While it is regrettable that the comment in Mastri gave the appellant the impression that his appeal was prejudged, we do not agree that it was. The reference in Mastri, taken in its context, was only an elaboration of the statement that Tonn et al. v. The Queen 96 D.T.C. 6001 did not represent a change in the law respecting reasonable expectation of profit.
[3] The appeal will be dismissed with costs.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-748-96 |
| STYLE OF CAUSE: MERVIN L. RIDDELL |
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
| DATE OF HEARING: MONDAY, OCTOBER 23, 2000 |
| PLACE OF HEARING: TORONTO, ONTARIO |
| REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. |
| DATED: MONDAY, OCTOBER 23 , 2000 |
APPEARANCES BY: Mr. Mervin L. Riddell
On his own behalf
Mr. Daniel Bourgeois
For the Respondent
| SOLICITORS OF RECORD: Mervin L. Riddell |
Barrister, Solicitor & Notary Public
408 Talbot Street
Suite 200
| St. Thomas, Ontario |
| N5P 1B8 |
| For the Appellant |
Morris Rosenberg
| Deputy Attorney General of Canada |
| For the Respondent |
FEDERAL COURT OF CANADA
| COURT OF APPEAL |
Date: 20001023
Docket: A-748-96
BETWEEN:
| MERVIN L. RIDDELL |
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT