Date: 19990928
Docket: A-298-97
CORAM: ISAAC, J.A.
MCDONALD, J.A.
SEXTON, J.A.
BETWEEN:
BRYON MOREY ARMSTRONG,
Applicant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Heard at Vancouver, British Columbia on September 28, 1999
JUDGMENT delivered at Vancouver, British Columbia on September 28, 1999
REASONS FOR JUDGMENT BY: SEXTON, J.A.
Date: 19990928
Docket: A-298-97
CORAM: ISAAC, J.A.
MCDONALD, J.A.
SEXTON, J.A.
BETWEEN:
BRYON MOREY ARMSTRONG,
Applicant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
(Delivered orally from the Bench at
Vancouver, BC on September 28, 1999)
SEXTON, J.A.
[1] The Tax Court Judge dismissed the taxpayer"s appeal with reference to two matters. The first related to a claim by the appellant of a business loss for the 1993 tax year in the amount of $27,034. The Tax Court Judge found that the losses were losses of a company controlled by the appellant. Among other things, he found that the appellant attempted to pick and choose as the circumstances presented themselves as to whether he was a sole proprietor or whether the business was that of the company. The Tax Court Judge was not persuaded on the evidence that the company, Canadian Surf Boat Manufacturing Ltd., was carrying on the business of boat building as a nominee of the taxpayer. There was evidence on which the Tax Court Judge could reasonably reach this conclusion. It must be remembered that the Tax Court Judge had the opportunity to assess the credibility of the appellant. We see no basis for interfering with the judgment of the learned Tax Court Judge.
The second claim of the taxpayer related to a payment made by him pursuant to a guarantee which he had given of a loan for a different company which he controlled. He sought to deduct the amount paid by him as an allowable business investment loss for the year 1993, that being the year when the payment was made by him. It has not been demonstrated to us that the Judge erred on this question. The onus is on the taxpayer to show that the assessment was wrong. The evidence adduced by the taxpayer did not discharge the onus. We would therefore dismiss the September 28 application with costs.
(Sgd.) "Edgar J. Sexton"
J.A.
September 28, 1999
Vancouver, British Columbia
FEDERAL COURT OF CANADA
APPEAl DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-298-97
STYLE OF CAUSE: BRYON MOREY ARMSTRONG
v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: VANCOUVER, BRITISH COLUMBIA
DATE OF HEARING: SEPTEMBER 28, 1999
REASONS FOR JUDGMENT OF SEXTON, J.A.
DATED: SEPTEMBER 28, 1999
APPEARANCES:
| MR. DOUGLAS J. MARION FOR THE APPLICANT |
MR. BRENT PARIS AND
| MS. VICTORIA BRYAN FOR THE RESPONDENT |
SOLICITORS OF RECORD:
MARION & COMPANY
| CAMPBELL RIVER, BC FOR THE APPLICANT |
MORRIS ROSENBERG
DEPUTY ATTORNEY
| GENERAL OF CANADA FOR THE RESPONDENT |