Jobin v. Canada (Attorney General)
Because subsection 18(2) of the Income Tax Act limits the deductibility of interest and property taxes and the applicant's vacant properties neither produced income nor were sold in the years at issue, the contested property taxes and financial costs were not deductible and the Tax Court's upholding of the...
Source-derived case information.
- Citation
- 2004 FCA 386
- Parties
- Applicant: Christiane Jobin; Respondent: Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 17 November 2004
- Procedural Posture
- Judicial Review / Final Judgment on Appeal
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Deductibility of Interest and Property Taxes, Income Tax Act S.18(2), Business Income Computation, Vacant Property Held as Inventory
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Christiane Jobin
Applicant
Attorney General of Canada
Respondent
Procedural Posture
Judicial Review / Final Judgment on Appeal
Legal Issues
- 1 Whether property taxes and financial costs related to land held in inventory are deductible under the Income Tax Act s.18(2) for years 1993-1996 when the properties were vacant and did not produce income or were not sold
- 2 Whether the Tax Court judge erred in upholding the Minister's assessments
Ratio Decidendi
Because subsection 18(2) of the Income Tax Act limits the deductibility of interest and property taxes and the applicant's vacant properties neither produced income nor were sold in the years at issue, the contested property taxes and financial costs were not deductible and the Tax Court's upholding of the Minister's assessments was correct.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- Application for judicial review dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Jobin v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2004-11-17 Neutral citation 2004 FCA 386 File numbers A-269-03 Decision Content Date: 20041117 Docket: A-269-03 Citation: 2004 FCA 386 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: CHRISTIANE JOBIN Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Hearing held at Québec, Quebec, November 16, 2004. Judgment delivered at Québec, Quebec, November 17, 2004. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. CONCURRING: NOËL J.A. NADON J.A. Date: 20041117 Docket: A-269-03 Citation: 2004 FCA 386 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. BETWEEN: CHRISTIANE JOBIN Applicant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] Mr. Justice Dussault of the Tax Court of Canada did not commit any error that would warrant our intervention when he upheld the assessments of the Minister of National Revenue for the 1993 to 1996 years. In view of subsection 18(2) of the Income Tax Act, which limits the deductability of certain interest and property taxes in the computation of business income, the applicant could not deduct her property taxes and her financial costs in relation to the purchase of the land appearing in her inventory since none of her vacant properties was sold or produced income for the years in question. [2] The application for judicial review will be dismissed with costs. "Gilles Létourneau" J.A. "I agree. Marc Noël, J.A." "I agree. Marc Nadon, J.A." Certified true translation Jacques Deschênes, LL.B. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-269-03 STYLE: CHRISTIANE JOBIN v. ATTORNEY GENERAL OF CANADA PLACE OF HEARING: QUÉBEC, QUEBEC DATE OF HEARING: NOVEMBER 16, 2004 CORAM: LÉTOURNEAU J.A. NOËL J.A. NADON J.A. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. DATED: NOVEMBER 17, 2004 APPEARANCES: Christiane Jobin FOR HERSELF Roger Couture Janie Payette FOR THE RESPONDENT SOLICITORS OF RECORD: Department of Justice, Canada Montréal, Quebec FOR THE RESPONDENT