Phillips v. Canada
T-3122-92
Campbell J.
29/10/96
11 pp.
Appeal from Tax Court decision confirming reassessment for 1982 to 1985 disallowing farm loss deductions-Even though Tax Court Judge found favourably for plaintiff on many important factors, placed extraordinary weight on comparison of dollar value of incomes between teaching and farming efforts-Appeal allowed-Case of Wilson, J.B. v. The Queen (1994), 94 DTC 6645 (F.C.T.D.) distinguished on facts-Tax Court Judge erred in not considering weight of whole of favourable findings made-Based on Judge's findings of fact, during tax years under consideration, center of plaintiff's psychological, physical and professional activity farming, not teaching-Teaching only essential support for plaintiff's successful farming efforts-For tax purposes, plaintiff farmer, not teacher.