Date: 19981203
Docket: A-99-96
CORAM: STRAYER J.A.
ROBERTSON J.A.
SEXTON J.A.
IN RE: The Income Tax Act
BETWEEN:
WILLIAM BROWN
Appellants
- and -
HER MAJESTY THE QUEEN
Respondents
Heard at Toronto, Ontario, Wednesday, December 2, 1998
Judgment delivered from the Bench
at Toronto, Ontario on Wednesday, December 2, 1998
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER J.A.
Date: 19981203
Docket: A-99-96
CORAM: STRAYER J.A.
ROBERTSON J.A.
SEXTON J.A.
IN RE: The Income Tax Act
BETWEEN:
WILLIAM BROWN
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario on
Wednesday, December 2, 1998)
STRAYER, J.A.:
[1] We are all satisfied that the learned Tax Court Judge had regard to the three essential criteria in determining whether the appellant's farming represented a chief source of income in the years in question. He found the time devoted by the appellant to his farm to be substantial, although the appellant's employment and other income earning activities also involved substantial time. He recognized that the appellant had invested more capital in his farm than in his other activities but correctly, in our view, gave less relative weight to this factor because by its nature his employment required no investment from him. Finally, he considered the potential profitability of the farm and found that there was "no realistic expectation of a substantial profit".
[2] Thus the learned trial judge considered all factors, and after weighing them together was entitled to reach the conclusion which he did.
[3] The appeal will therefore be dismissed with costs.
"B.L. Strayer"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-99-96
IN RE: The Income Tax Act
| STYLE OF CAUSE: |
WILLIAM BROWN
Appellants
| - and - |
| HER MAJESTY THE QUEEN |
Respondents
DATE OF HEARING: WEDNESDAY, DECEMBER 2, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: STRAYER J.A.
Delivered from the Bench at
Toronto, Ontario on
Wednesday, December 2, 1998
APPEARANCES: Mr. Richard Lockwood
| For the Appellant |
Mr. Daniel Bourgeois
For the Respondent
| SOLICITORS OF RECORD: Siskind, Cromarty, Ivey & Dowler |
Barristers & Solicitors
680 Waterloo St.,
P.O. Box 2520, Stn. B
London, Ontario
N6A 3V8
| For the Appellant |
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19981203 |
| Docket: A-99-96 |
| IN RE: The Income Tax Act |
| BETWEEN: |
| WILLIAM BROWN |
| Appellants |
| - and - |
| HER MAJESTY THE QUEEN |
| Responden |
| REASONS FOR JUDGMENT |
| OF THE COURT |