Date: 20000125
Docket: A-141-96
CORAM: THE CHIEF JUSTICE
ROBERTSON J.A.
SEXTON J.A.
BETWEEN:
PETER LITVINCHUK
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on Tuesday, January 25, 2000
Judgment delivered from the Bench at Toronto, Ontario,
on Tuesday, January 25, 2000
REASONS FOR JUDGMENT PRONOUNCED BY: ROBERTSON J.A.
Date: 20000125
Docket: A-141-96
CORAM:THE CHIEF JUSTICE
ROBERTSON J.A.
SEXTON J.A.
BETWEEN:
PETER LITVINCHUK
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, January 25, 2000)
ROBERTSON J.A.
[1] In our respectful opinion, Judge McArthur did not err in concluding that the monies received by the appellant taxpayer with respect to the redemption of the two mortgages in question were on
account of income and not capital. Specifically, no palpable or overriding error in Judge McArthur"s assessment of the evidence has been demonstrated and, therefore, the appeal must be dismissed with costs.
"J. T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-141-96 |
| STYLE OF CAUSE: PETER LITVINCHUK |
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
DATE OF HEARING: TUESDAY, JANUARY 25, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| PRONOUNCED BY: ROBERTSON J.A. |
Delivered at Toronto, Ontario on Tuesday, January 25, 2000
APPEARANCES: Mr. P. Litvinchuk
| For the Appellant on his own behalf |
Mr. Gordon Bourgard
| For the Respondent |
| SOLICITORS OF RECORD: 1128 St. Anthony Road |
London, Ontario
| N6H 2P6 |
| For the Appellant on his own behalf |
| Morris Rosenberg |
| Deputy Attorney General of Canada |
| For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000126
Docket: A-141-96
BETWEEN:
PETER LITVINCHUK
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT