Spuehler v. Canada
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Spuehler v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-12-13 Neutral citation 2004 FCA 428 File numbers A-516-03 Decision Content Date: 20041213 Docket: A-516-03 Citation: 2004 FCA 428 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: DANIEL T. SPUEHLER Appellant and HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta, on December 13, 2004. Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004. REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20041213 Docket: A-516-03 Citation: 2004 FCA 428 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: DANIEL T. SPUEHLER Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004.) [1] In our opinion, the Tax Court Judge committed a legal error by failing to take into account relevant evidence, namely, the appellant=s mileage breakdown sheets. [2] Further, on the issue of capital cost allowance, we are not satisfied that the Tax Court Judge made the finding he was required to make. By finding that the appellant was entitled to an interest expense deduction, it would seem to follow that the capital cost that justified the interest expense, would also have to justify a capital cost allowance expense. [3] We are all satisfied that this appeal should be allowed, the judgment of the Tax Court of Canada should be set aside and the matter remitted back to the Tax Court of Ca…
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Spuehler v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-12-13 Neutral citation 2004 FCA 428 File numbers A-516-03 Decision Content Date: 20041213 Docket: A-516-03 Citation: 2004 FCA 428 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: DANIEL T. SPUEHLER Appellant and HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta, on December 13, 2004. Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004. REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20041213 Docket: A-516-03 Citation: 2004 FCA 428 CORAM: DÉCARY J.A. ROTHSTEIN J.A. MALONE J.A. BETWEEN: DANIEL T. SPUEHLER Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Judgment delivered from the Bench at Edmonton, Alberta, on December 13, 2004.) [1] In our opinion, the Tax Court Judge committed a legal error by failing to take into account relevant evidence, namely, the appellant=s mileage breakdown sheets. [2] Further, on the issue of capital cost allowance, we are not satisfied that the Tax Court Judge made the finding he was required to make. By finding that the appellant was entitled to an interest expense deduction, it would seem to follow that the capital cost that justified the interest expense, would also have to justify a capital cost allowance expense. [3] We are all satisfied that this appeal should be allowed, the judgment of the Tax Court of Canada should be set aside and the matter remitted back to the Tax Court of Canada for a new hearing before a different Tax Court judge. [4] The appellant should have his reasonable expenses which we would fix at $200.00. "B. Malone" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-516-03 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED SEPTEMBER 3, 2003, DOCKET No. 2003-628(IT)I) STYLE OF CAUSE: DANIEL T. SPUEHLER v. ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Edmonton, AB DATE OF HEARING: December 13, 2004 REASONS FOR JUDGMENT OF THE COURT DICARY, ROTHSTEIN, MALONE JJ.A. DELIVERED FOR THE BENCH BY: MALONE, J.A. APPEARANCES: Daniel T. Spuehler FOR THE APPELLANT Belinda Schmid FOR THE RESPONDENT SOLICITORS OF RECORD: (self-represented) FOR THE APPELLANT Department of Justice Canada, Edmonton, AB FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca