Date: 20041116
Docket: A-130-03
Citation: 2004 FCA 385
CORAM: DESJARDINS J.A.
BETWEEN:
YEGHSABETH KELIAN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on November 16th, 2004.
Judgment delivered at Toronto, Ontario, on November 16th, 2004.
REASONS FOR JUDGMENT BY: ROTHSTEIN J.A.
CONCURRED IN BY: DESJARDINS J.A.
PELLETIER J.A.
Date: 20041116
Docket: A-130-03
Citation: 2004 FCA 385
CORAM: DESJARDINS J.A.
BETWEEN:
YEGHSABETH KELIAN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
ROTHSTEIN J.A.
[1] The Applicant says that Beaubier J. erred in upholding the Minister of National Revenue's reassessment based on 70% of the property being attributed to personal use and 30% to gaining or producing income from the property. He says 33% should be attributed to personal use and 67% to business use.
[2] We have reviewed the record before the Tax Court. We cannot see any palpable or overriding error in the inferences drawn by the Tax Court Judge from the evidence before him. Accordingly, this Court cannot interfere with his decision.
[3] The appeal should be dismissed.
"Marshall Rothstein"
J.A.
"I agree
Alice Desjardins"
J.A.
"I agree
J. D. Denis Pelletier"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-130-03
STYLE OF CAUSE: YEGHSABETH KELIAN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: NOVEMBER 16, 2004
REASONS FOR JUDGMENT: ROTHSTEIN J.A.
CONCURRED IN BY: DESJARDINS J.A.
PELLETIER J.A.
DATED: NOVEMBER 16, 2004
APPEARANCES:
Mr. Vatcho Kelian FOR THE APPLICANT (Son appeared on her behalf)
Ms. Rosemary Fincham FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mrs. Yeghsabeth Kelian
Gorrie, Ontario FOR THE APPLICANT
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario FOR THE RESPONDENT