Date: 20000403
Docket: A-36-97
IN THE MATTER OF AN Application for
Judicial Review Under Section 28
of the Federal Court Act
CORAM: ISAAC, J.A.
ROBERTSON, J.A.
SEXTON, J.A.
BETWEEN:
DAVID W. McKINNEY, JR., Ph.D.
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario on
Monday, April 3, 2000)
ROBERTSON J.A.
[1] This is an application for judicial review of a decision of Judge Mogan T.C.C.J., dated December 4, 1996, dismissing the applicant"s appeals for the 1990 to 1993 taxation years, inclusive.
[2] The applicant, a retired university professor, claimed accumulated expenses of $47,000 against revenue of $50 over the four taxation years in question. The expenses were incurred in regard to a number of research endeavours which the applicant hoped would lead to publications. In fact no publication resulted. In our respectful view, Judge Mogan did not err in holding that the applicant did not have a reasonable expectation of profit. Accordingly, the application should be dismissed.
"J. T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-36-97 |
| STYLE OF CAUSE: DAVID W. McKINNEY, JR., Ph.D. |
- and -
HER MAJESTY THE QUEEN
DATE OF HEARING: MONDAY, APRIL 3, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT OF
| THE COURT BY: ROBERTSON J.A. |
Delivered from the Bench at Toronto,
Ontario on Monday, April 3, 2000
APPEARANCES: Mr. Robert R. Jason
| For the Applicant |
Mr. Wayne R. Lonsdale
Ms. Wendy Burnam
| For the Respondent |
| SOLICITORS OF RECORD: Fogler, Rubinof LLP, |
| Suite 4400 |
| Royal Trust Tower |
| Toronto-Dominion Centre |
Toronto, Ontario
| M5K 1G8 |
| For the Applicant |
| Morris Rosenberg |
Deputy Attorney General of Canada
| For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000403
Docket: A-36-97
BETWEEN:
DAVID W. McKINNEY, JR., Ph.D.
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT