Date: 19971105
Docket: A-289-96
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
MCDONALD, J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
- and -
JEAN MACPHERSON HEWETT
Respondent
Heard at Vancouver, British Columbia
Reasons delivered from the Bench at Vancouver, B.C.
on Tuesday, November 4, 1997
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Date: 19971105
Docket: A-289-96
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
MCDONALD, J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
- and -
JEAN MACPHERSON HEWETT
Respondent
REASONS FOR JUDGMENT
(Delivered from the bench at
Vancouver, B.C. on November 4, 1997)
STRAYER, J.A.
[1] We are all of the view that this appeal should be dismissed.
[2] We agree with the learned Tax Court judge that the purpose of section 160 of the Income Tax Act is to prevent a taxpayer from defeating the claim of the Minister to unpaid taxes by transfering his assets to a spouse, or certain other persons, for little or no consideration. In our view, this means that the "property" referred to in the section must be that property interest of the taxpayer that would have been available to the Minister for attachment had the transfer not taken place.1 In this case that interest was the taxpayer's joint tenancy interest in the family home as it existed immediately prior to its release to his wife.
[3] The trial judge had evidence before him on which he could reach the conclusion he did, namely that the fair market value of the husband's interest was $40,000. There is no basis upon which we should interfere with that finding of fact.
[4] The appeal will therefore be dismissed with costs.
(Sgd.) "B.L. Strayer"
J.A.
November 5, 1997
Vancouver, British Columbia
FEDERAL COURT OF APPEAL
Date: 19971105
Docket: A-289-96
BETWEEN:
HER MAJESTY THE QUEEN
- and -
JEAN MACPHERSON HEWETT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: 19971105
COURT NO.: A-289-96
STYLE OF CAUSE: HER MAJESTY THE QUEEN
v.
JEAN MACPHERSON HEWETT
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: November 4, 1997
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER, J.A.
CONCURRED IN BY: DESJARDINS, J.A.
MCDONALD, J.A.
APPEARANCES:
Ms. Linda Bell for Appellant
Mr. Michael McMahon for Respondent
SOLICITORS OF RECORD:
George Thomson for Appellant
Deputy Attorney General
of Canada
Mr. Michael McMahon for Respondent
Michael McMahon Law Corporation
REASONS FOR JUDGMENT
__________________
1 See also Algoa Trust et al. v. H.M.Q. (1993) 93 D.T.C. 405 at 411 (T.C.C.)