McIntosh v. Canada
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McIntosh v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-05-14 Neutral citation 2003 FCA 229 File numbers A-158-00 Decision Content Date: 20030514 Docket: A-158-00 Citation: 2003 FCA 229 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHAEL MCINTOSH Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on May 14, 2003 Judgment delivered from the Bench at Ottawa, Ontario, on May 14, 2003 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20030514 Docket: A-158-00 Citation: 2003 FCA 229 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHAEL MCINTOSH Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on May 14, 2003) NADON J.A. [1] Although we have sympathy for the position in which the applicant finds himself, having made spousal and child support payments to his wife during taxation years 1994 and 1995, we have not been persuaded that the Tax Court Judge made a reviewable error in concluding, on the basis of the evidence before her, that the aforesaid payments were not made pursuant to a written agreement, and thus not deductible under paragraph 60(b) of the Income Tax Act, R.S.C. 1985, c. 1. [2] As a result, this judicial review application will be dismissed without costs. "M. Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-158-00 STYLE OF CAUSE: MICHAEL MCINTOSH v. HER MAJESTY THE QUEEN PLACE OF H…
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McIntosh v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-05-14 Neutral citation 2003 FCA 229 File numbers A-158-00 Decision Content Date: 20030514 Docket: A-158-00 Citation: 2003 FCA 229 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHAEL MCINTOSH Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on May 14, 2003 Judgment delivered from the Bench at Ottawa, Ontario, on May 14, 2003 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20030514 Docket: A-158-00 Citation: 2003 FCA 229 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: MICHAEL MCINTOSH Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on May 14, 2003) NADON J.A. [1] Although we have sympathy for the position in which the applicant finds himself, having made spousal and child support payments to his wife during taxation years 1994 and 1995, we have not been persuaded that the Tax Court Judge made a reviewable error in concluding, on the basis of the evidence before her, that the aforesaid payments were not made pursuant to a written agreement, and thus not deductible under paragraph 60(b) of the Income Tax Act, R.S.C. 1985, c. 1. [2] As a result, this judicial review application will be dismissed without costs. "M. Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-158-00 STYLE OF CAUSE: MICHAEL MCINTOSH v. HER MAJESTY THE QUEEN PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: May 14, 2003 REASONS FOR JUDGMENT OF THE COURT : (Décary, Létourneau, Nadon JJA) DELIVERED FROM THE BENCH BY: (Nadon J.A.) APPEARANCES: Mr. Michael V. Ross FOR THE APPLICANT Mr. Charles Camirand FOR THE RESPONDENT SOLICITORS OF RECORD: Ross_ & Cliffen Smith Falls, Ontario FOR THE APPLICANT Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Ottawa, Ontario
Source: decisions.fca-caf.gc.ca