Murray v. Canada
The Tax Court Judge properly assessed the evidence and law, concluding the appellant failed to substantiate the claimed deductions; there was no reversible error and the Federal Court of Appeal dismissed the appeal.
Source-derived case information.
- Citation
- 2007 FCA 158
- Parties
- Appellant: Ellsworth Murray; Respondent: Her Majesty the Queen in Right of Canada as Represented by the Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 19 April 2007
- Procedural Posture
- Tax Appeal (reassessments) / Federal Court of Appeal Judgment on Appeal From Tax Court of Canada
- Legal Topics
- Income Tax Reassessment, Deductibility of Expenses, Travel and Lodging Expenses, Motor Vehicle Expenses, Group Insurance Premiums, Rent Expenses
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ellsworth Murray
Appellant
Her Majesty the Queen in Right of Canada as Represented by the Attorney General of Canada
Respondent
Procedural Posture
Tax Appeal (reassessments) / Federal Court of Appeal Judgment on Appeal From Tax Court of Canada
Legal Issues
- 1 Whether appellant was entitled to deductions for rent, travel, lodging, car rentals and group insurance for taxation years 2000 and 2001
- 2 Whether the Tax Court Judge erred in confirming the Minister of National Revenue's reassessments
- 3 Whether adjustments made by the Tax Court Judge for motor vehicle expenses were appropriate
Ratio Decidendi
The Tax Court Judge properly assessed the evidence and law, concluding the appellant failed to substantiate the claimed deductions; there was no reversible error and the Federal Court of Appeal dismissed the appeal.
Full Case Text
Judgment text and source record
1 paragraphs
Murray v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2007-04-19 Neutral citation 2007 FCA 158 File numbers A-299-06 Decision Content Date: 20070419 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 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. Date: 20070419 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 MALONE J.A. [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). "B. Malone" J.A. "I agree J. Edgar Sexton J.A." "I agree J.D. Denis Pelletier" FEDERAL COURT OF APPEAL 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 PLACE OF HEARING: OTTAWA DATE OF HEARING: APRIL 18, 2007 REASONS FOR JUDGMENT: MALONE J.A. CONCURRED IN BY: SEXTON J.A PELLETIER J.A. DATED: APRIL 19, 2007 APPEARANCES: Ellsworth Murray ON HIS OWN BEHALF André LeBlanc Geneviève Léveillé FOR THE RESPONDENT SOLICITORS OF RECORD: Ellsworth Murray ON HIS OWN BEHALF John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT