Date: 20010123
Docket: A-217-00
CORAM: THE CHIEF JUSTICE
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
ELIZABETH WITT
Applicant
and
HER MAJESTY THE QUEEN
Respondent
HEARD at Ottawa, Ontario, on Tuesday, January 23, 2001
JUDGMENT delivered from the Bench at Ottawa, Ontario, on Tuesday, January 23, 2001
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20010123
Docket: A-217-00
CORAM: THE CHIEF JUSTICE
ROTHSTEIN J.A.
MALONE J.A.
BETWEEN:
ELIZABETH WITT
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Ottawa,
Ontario, on Tuesday, January 23, 2001)
ROTHSTEIN J.A.
[1] We have carefully listened to the submissions of the applicant and the respondent with respect to the allocation of interest and maintenance and repair expenses and the treatment of certain costs as capital in nature rather than as expense. We have not been persuaded by the applicant that the Tax Court Judge made any overriding or palpable error of fact or erred in his application of the law so as to warrant intervention by this Court on judicial review.
[2] The application for judicial review will be dismissed without costs.
"Marshall Rothstein"
J.A.