White v. Canada

White v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2003-12-16
Neutral citation
2003 FCA 478
File numbers
A-400-02
Decision Content
Date: 20031216
Docket: A-400-02
Citation: 2003 FCA 478
CORAM: STONE J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
JEFFREY WHITE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on December 16th, 2003.
Judgment delivered from the Bench at Toronto, Ontario, on December 16th, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON J.A.
Date: 20031216
Docket: A-400-02
Citation: 2003 FCA 478
CORAM: STONE J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
JEFFREY WHITE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on December 16th, 2003)
SEXTON J.A.:
[1] The Appellant appeals from the judgment of the Tax Court which dismissed his appeal with respect to his claim for interest expenses in the 1994 and 1995 years relating to the development of real estate.
[2] The Tax Court Judge allowed certain of the expenses but disallowed the bulk of the expenses because he was unable to conclude on the evidence before him that the monies allegedly spent on the project were in fact spent for this purpose. The Tax Court Judge found that the Appellant had failed to keep proper records from which his borrowing, the application of the borrowed funds, and the payment of interest in respect of those borrowings could be demonstrated. The Tax Court Judge found that the oral evidence of the Appellant was not sufficiently reliable.
[3] The Tax Court Judge was in a much better position than this Court to assess the voluminous and confusing evidence before him.
[4] We have not been persuaded that the Tax Court Judge erred by applying the wrong legal test or that he misinterpreted paragraph 20(1)c of the Income Tax Act.
[5] The appeal will be dismissed with costs.
"J. E. Sexton"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-400-02
STYLE OF CAUSE: JEFFREY WHITE
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: DECEMBER 16, 2003
REASONS FOR JUDGMENT
OF THE COURT : STONE J.A.
SEXTON J.A.
SHARLOW J.A.
DELIVERED FROM THE BENCH
ON DECEMBER 16, 2003 BY: SEXTON J.A.
APPEARANCES:
Mr. Douglas Langley FOR THE APPELLANT
Mr. Bobby Sood FOR THE RESPONDENT
SOLICITORS OF RECORD:
Douglas Langley
Markham, Ontario FOR THE APPELLANT
Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT