Date: 19991007
Docket: A-714-96
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
IN RE THE INCOME TAX ACT
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
DARIO DEPAOLI
Respondent
(Appellant)
Docket: A-720-96
IN RE THE INCOME TAX ACT
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
SANDRA DEPAOLI
Respondent
(Appellant)
Heard at Toronto, Ontario, Thursday, October 7, 1999
Judgment delivered orally from the Bench
at Toronto, Ontario on Thursday, October 7, 1999
REASONS FOR JUDGMENT BY: ROBERTSON J.A.
Date: 19991007
Docket: A-714-96
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
IN RE THE INCOME TAX ACT
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
DARIO DEPAOLI
Respondent
(Appellant)
Docket: A-720-96
IN RE THE INCOME TAX ACT
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
SANDRA DEPAOLI
Respondent
(Appellant)
REASONS FOR JUDGMENT
(Delivered orally from the Bench at Toronto, Ontario on
Thursday, October 7, 1999)
ROBERTSON J.A.:
[1] Despite Ms. Sheppard"s intelligent argument, we have not been persuaded that the Tax Court Judge erred in finding that each of the appellant taxpayers is entitled to the benefit of section 44 of the Income Tax Act . As a matter of fact the Tax Court Judge concluded that the properties in question were being "used" with the meaning of paragraph 44(5)(a). Accordingly the appeals must be dismissed with one set of costs.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKETS: A-714-96 and A-720-96
| STYLE OF CAUSE: HER MAJESTY THE QUEEN |
Appellant
(Respondent)
-and-
DARIO DEPAOLI
Respondent
(Appellant)
AND
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
SANDRA DEPAOLI
Respondent
(Appellant)
DATE OF HEARING: THURSDAY, OCTOBER 7, 1999
PLACE OF HEARING: TORONTO, ONTARIO
| REASONS FOR JUDGMENT BY: ROBERTSON J.A. |
Delivered at Toronto, Ontario
on Thursday, October 7, 1999
APPEARANCES: Ms. M. Judith Sheppard
| For the Appellant |
Mr. Douglas D. Langley
For the Respondents
| SOLICITORS OF RECORD: Morris Rosenberg |
Deputy Attorney General of Canada
| For the Appellant |
Wilson, Vukelich
Barristers & Solicitors
Suite 710
60 Columbia Way
Markham, Ontario
L3R 0C9
For the Respondents
FEDERAL COURT OF APPEAL
Date: 19991007
Docket: A-714-96
IN RE THE INCOME TAX ACT
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
DARIO DEPAOLI
Respondent
(Appellant)
AND Docket: A-720-96
BETWEEN
HER MAJESTY THE QUEEN
Appellant
(Respondent)
- and -
SANDRA DEPAOLI
Respondent
(Appellant)
| REASONS FOR JUDGMENT |