Kelian v. Canada
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Kelian v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-11-16 Neutral citation 2004 FCA 385 File numbers A-130-03 Decision Content Date: 20041116 Docket: A-130-03 Citation: 2004 FCA 385 CORAM: DESJARDINS J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: YEGHSABETH KELIAN Applicant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 16th, 2004. Judgment delivered at Toronto, Ontario, on November 16th, 2004. REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. CONCURRED IN BY: DESJARDINS J.A. PELLETIER J.A. Date: 20041116 Docket: A-130-03 Citation: 2004 FCA 385 CORAM: DESJARDINS J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: YEGHSABETH KELIAN Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT ROTHSTEIN J.A. [1] The Applicant says that Beaubier J. erred in upholding the Minister of National Revenue's reassessment based on 70% of the property being attributed to personal use and 30% to gaining or producing income from the property. He says 33% should be attributed to personal use and 67% to business use. [2] We have reviewed the record before the Tax Court. We cannot see any palpable or overriding error in the inferences drawn by the Tax Court Judge from the evidence before him. Accordingly, this Court cannot interfere with his decision. [3] The appeal should be dismissed. "Marshall Rothstein" J.A. "I agree Alice Desjardins" J.A. "I agree J. D. Denis Pelletier" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET…
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Kelian v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-11-16 Neutral citation 2004 FCA 385 File numbers A-130-03 Decision Content Date: 20041116 Docket: A-130-03 Citation: 2004 FCA 385 CORAM: DESJARDINS J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: YEGHSABETH KELIAN Applicant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on November 16th, 2004. Judgment delivered at Toronto, Ontario, on November 16th, 2004. REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. CONCURRED IN BY: DESJARDINS J.A. PELLETIER J.A. Date: 20041116 Docket: A-130-03 Citation: 2004 FCA 385 CORAM: DESJARDINS J.A. ROTHSTEIN J.A. PELLETIER J.A. BETWEEN: YEGHSABETH KELIAN Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT ROTHSTEIN J.A. [1] The Applicant says that Beaubier J. erred in upholding the Minister of National Revenue's reassessment based on 70% of the property being attributed to personal use and 30% to gaining or producing income from the property. He says 33% should be attributed to personal use and 67% to business use. [2] We have reviewed the record before the Tax Court. We cannot see any palpable or overriding error in the inferences drawn by the Tax Court Judge from the evidence before him. Accordingly, this Court cannot interfere with his decision. [3] The appeal should be dismissed. "Marshall Rothstein" J.A. "I agree Alice Desjardins" J.A. "I agree J. D. Denis Pelletier" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-130-03 STYLE OF CAUSE: YEGHSABETH KELIAN Applicant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: NOVEMBER 16, 2004 REASONS FOR JUDGMENT: ROTHSTEIN J.A. CONCURRED IN BY: DESJARDINS J.A. PELLETIER J.A. DATED: NOVEMBER 16, 2004 APPEARANCES: Mr. Vatcho Kelian FOR THE APPLICANT (Son appeared on her behalf) Ms. Rosemary Fincham FOR THE RESPONDENT SOLICITORS OF RECORD: Mrs. Yeghsabeth Kelian Gorrie, Ontario FOR THE APPLICANT Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca