Rupprecht v. Canada (National Revenue)
The Tax Court judge made findings of fact that the claimed clothing and software expenses were not deductible and that penalties were properly imposed; there was no error of law nor any palpable and overriding error in the judge's application of the law to the facts, therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2009 FCA 314
- Parties
- Appellant: Hans Rupprecht; Respondent: The Minister of National Revenue; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 28 October 2009
- Procedural Posture
- Tax Appeal From the Tax Court of Canada / Appeal to the Federal Court of Appeal; Judgment Delivered
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Deductibility of Business Expenses, Personal Versus Business Expense Characterization, Relief From Penalties for Late Filing, Standard of Appellate Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Hans Rupprecht
Appellant
The Minister of National Revenue
Respondent
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal From the Tax Court of Canada / Appeal to the Federal Court of Appeal; Judgment Delivered
Legal Issues
- 1 Whether amounts for business suits, shirts and accessories are deductible as business expenses
- 2 Whether software expenditures claimed by appellant are deductible
- 3 Whether appellant is entitled to relief from penalties for late filing and whether the Tax Court judge erred in law or made palpable and overriding errors of fact
Ratio Decidendi
The Tax Court judge made findings of fact that the claimed clothing and software expenses were not deductible and that penalties were properly imposed; there was no error of law nor any palpable and overriding error in the judge's application of the law to the facts, therefore the appeal is dismissed.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs to the respondents.
Full Case Text
Judgment text and source record
1 paragraphs
Rupprecht v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2009-10-28 Neutral citation 2009 FCA 314 File numbers A-134-07 Decision Content Federal Court of Appeal CANADA Cour d'appel fédérale Date: 20091028 Docket: A-134-07 Citation: 2009 FCA 314 CORAM: BLAIS C.J. NADON J.A. EVANS J.A. BETWEEN: HANS RUPPRECHT Appellant and THE MINISTER OF NATIONAL REVENUE, HER MAJESTY THE QUEEN Respondents Heard at Vancouver, British Columbia, on October 28, 2009. Judgment delivered from the Bench at Vancouver, British Columbia, on October 28, 2009. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20091028 Docket: A-134-07 Citation: 2009 FCA 314 CORAM: BLAIS C.J. NADON J.A. EVANS J.A. BETWEEN: HANS RUPPRECHT Appellant and THE MINISTER OF NATIONAL REVENUE, HER MAJESTY THE QUEEN Respondents REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on October 28, 2009) EVANS J.A. [1] This is an appeal by Hans Rupprecht from a decision by the Tax Court of Canada (Rupprecht v. Her Majesty The Queen, 2007 TCC 191), in which Justice Paris allowed in part his appeal against the Minister’s reassessments of his tax liability for the taxation years 1999 to 2004. In these years, Mr Rupprecht carried on business as a certified financial planner. [2] Mr Rupprecht appeals the following aspects of the Judge’s decision in which he dismissed the appeal: his claims to deduct the amounts that he spent on business suits, shirts and accessories, and on software, and for relief from the penalties imposed for late filing. [3] We are not unsympathetic to Mr Rupprecht who appears to have faced difficulties in his personal and professional lives over the last few years. However, having carefully considered the record and the parties’ submissions, both written and oral, we are not persuaded that the Judge committed any reversible error with respect to the law, or any palpable and overriding error in applying the law to the facts or in making findings of fact. [4] For these reasons, the appeal will be dismissed with costs. "John M. Evans" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-134-07 STYLE OF CAUSE: Hans Rupprecht v. MNR et al. PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: October 28, 2009 REASONS FOR JUDGMENT OF THE COURT BY: (BLAIS C.J., NADON, EVANS JJ.A.) DELIVERED FROM THE BENCH BY: EVANS J.A. APPEARANCES: Hans Rupprecht ON HIS OWN BEHALF David Everett FOR THE RESPONDENTS SOLICITORS OF RECORD: John H Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENTS