Date: 20050405
Docket: A-433-04
A-434-04
Citation: 2005 FCA 114
EVANS, J.A.
MALONE, J.A.
BETWEEN:
KHALIL HASAN
LISA N. HASAN
Appellants
and
THE ATTORNEY GENERAL OF CANADA
and
HER MAJESTY THE QUEEN
Respondents
Heard at Toronto, Ontario on April 5th, 2005.
Judgment delivered from the Bench at Toronto, Ontario, on April 5th, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20050405
Docket: A-433-04
A-434-04
Citation: 2005 FCA 114
EVANS, J.A.
MALONE, J.A.
BETWEEN:
KHALIL HASAN
LISA N. HASAN
Appellants
and
THE ATTORNEY GENERAL OF CANADA
and
HER MAJESTY THE QUEEN
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario on April 5th, 2005)
[1] These are appeals by Khalil Hasan and his daughter, Lisa Hasan, from decisions of Justice Little of the Tax Court of Canada, in which he dismissed their appeals against the Minister's reassessments of their tax liability for the taxation year 2001. The decisions are reported as Khalil Hasan v. Her Majesty the Queen, and Lisa Hasan v. Her Majesty the Queen, 2004 TCC 502.
[2] In this Court, the appeals were consolidated, with A-433-04 designated as the lead file. Mr. Hasan represented himself and, with leave of the Court, spoke for his daughter, who did not appear.
[3] In 2001, Ms Hasan was a student at McGill University and took a 12 months' lease on an apartment in Montreal, where she lived during the academic year. The Minister disallowed as moving expenses under paragraph 62(3)(b) of the Income Tax Act, R.S.C. 1985 c. 1 (5th Supp), the rent paid for May to August inclusive on Ms Hasan's apartment, where she kept the belongings that she did not need while living with her father and working in Toronto during these months. The Minister rejected the appellants' contention that the rent was the cost to Ms Hasan of "storing household effects in the course of moving from the old residence to the new residence".
[4] We are not persuaded that the Judge made any error in dismissing the appeals. Accordingly, the appeals will be dismissed with one set of costs, fixed in the amount of $1,250.00, inclusive of disbursements and GST.
"John M. Evans"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-433-04 and A-434-04
STYLE OF CAUSE: KHALIL HASAN, LISA N. HASAN
Appellants
and
THE ATTORNEY GENERAL OF CANADA
and
HER MAJESTY THE QUEEN
Respondents
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: APRIL 5, 2005
REASONS FOR JUDGMENT
OF THE COURT BY: EVANS J.A.
APPEARANCES BY:
S.M. Khalil Hasan FOR THE APPELLANTS,
ON THEIR OWN BEHALF
Margaret J. Nott FOR THE RESPONDENTS
SOLICITORS OF RECORD:
S.M. Khalil Hasan
Don Mills, Ont FOR THE APPELLANT,
ON THEIR OWN BEHALF
John H. Sims, Q.C.
Deputy Attorney General of Canada FOR THE RESPONDENTS