Green v. Canada
The appeal is dismissed because there was no evidence before the Tax Court judge to support the appellant's claims for business expenses relating to his pick-up truck and for wages paid to his wife; claims for interest and bank charges were abandoned.
Source-derived case information.
- Citation
- 2002 FCA 277
- Parties
- Appellant: Leo J. Green; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 27 June 2002
- Procedural Posture
- Tax Appeal / Appeal to Federal Court of Appeal — Judgment
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Business Expenses, Deductibility of Wages, Evidentiary Burden, Interest and Bank Charges (abandoned)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Leo J. Green
Appellant
Her Majesty the Queen
Respondent
Procedural Posture
Tax Appeal / Appeal to Federal Court of Appeal — Judgment
Legal Issues
- 1 Whether appellant provided evidence to support claimed business expenses for his pick-up truck
- 2 Whether appellant provided evidence to support wages paid to his wife as deductible business expenses
- 3 Effect of abandonment of claims for interest and bank charges
Ratio Decidendi
The appeal is dismissed because there was no evidence before the Tax Court judge to support the appellant's claims for business expenses relating to his pick-up truck and for wages paid to his wife; claims for interest and bank charges were abandoned.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Green v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2002-06-27 Neutral citation 2002 FCA 277 File numbers A-359-00 Decision Content Date: 20020627 Docket: A-359-00 Neutral citation: 2002 FCA 277 CORAM: DESJARDINS J.A. LINDEN J.A. SEXTON J.A. BETWEEN: LEO J. GREEN Appellant and HER MAJESTY THE QUEEN Respondent Heard at St. John's, Newfoundland, on June 27, 2002. Judgment delivered from the bench at St. John's, Newfoundland, on June 27, 2002. REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. Date: 20020627 Docket: A-359-00 Neutral citation: 2002 FCA 277 CORAM: DESJARDINS J.A. LINDEN J.A. SEXTON J.A. BETWEEN: LEO J. GREEN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT DESJARDINS J.A. [1] We are of the view that this appeal must fail since there was no evidence before the Tax Court judge (Green v. Canada (2001), D.T.C. 439) to support the appellant's claim for business expenses related to his pick-up truck and for wages paid to his wife. The expenses related to interest and bank charges were abandoned at the hearing. [2] This appeal will therefore be dismissed with costs. "Alice Desjardins" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-359-00 STYLE OF CAUSE: LEO J. GREEN v. HER MAJESTY THE QUEEN PLACE OF HEARING: St. John's, Newfoundland DATE OF HEARING: June 27, 2002 REASONS FOR JUDGMENT OF THE COURT (Desjardins, Linden, Sexton JJ.A.) RENDERED FROM THE BENCH BY: Desjardins, J.A. APPEARANCES: Mr. Edmund Montague for the Appellant Mr. John Smithers for the Respondent SOLICITORS OF RECORD: Gittens & Associates for the Appellant St. Hohn's Newfoundland Mr. Morris Rosenberg for the Respondent Deputy Attorney General of Canada