BETWEEN:
and
HER MAJESTY THE QUEEN in Right of Canada
as Represented by the ATTORNEY GENERAL OF CANADA
Heard at Ottawa, Ontario, on April 18, 2007
Judgment delivered at Ottawa, Ontario, on April 19, 2007
REASONS FOR JUDGMENT BY: MALONE J.A.
CONCURRED IN BY: . SEXTON J.A.
PELLETIER J.A.
Docket: A-299-06
Citation: 2007 FCA 158
CORAM: SEXTON J.A.
PELLETIER J.A.
MALONE J.A.
BETWEEN:
ELLSWORTH MURRAY
Appellant
and
HER MAJESTY THE QUEEN in Right of Canada
as Represented by the ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT
[1] The appellant appeals a judgment of the Tax Court of Canada dated June 7, 2006. That judgment confirmed, with minor adjustments for motor vehicle expenses, the reassessments of the Minister of National Revenue for the appellant’s taxation years 2000 and 2001.
[2] These reassessments related to certain claimed expenses for rent, travel, lodging, car rentals and group insurance. Despite the detailed arguments of the appellant, I am not persuaded that the Tax Court Judge committed any errors that warrant our intervention.
[3] The appeal should be dismissed with costs (1 counsel fee only).
"I agree
J. Edgar Sexton J.A."
"I agree
J.D. Denis Pelletier"
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-299-06
Appeal from an Order of the Tax Court of Canada dated June 7, 2006
STYLE OF CAUSE: ELLSWORTH MURRAY
v.
HER MAJESTY THE QUEEN in
Right of Canada as Represented by the
ATTORNEY GENERAL OF CANADA
DATE OF HEARING: APRIL 18, 2007
REASONS FOR JUDGMENT: MALONE J.A.
PELLETIER J.A.
APPEARANCES:
|
|
ON HIS OWN BEHALF |
|
Geneviève Léveillé |
FOR THE RESPONDENT |
SOLICITORS OF RECORD:
|
Ellsworth Murray
|
ON HIS OWN BEHALF |
|
Deputy Attorney General of Canada |
FOR THE RESPONDENT |