The appellant appealed reassessments for the 2020 and 2021 taxation years, challenging the Minister's disallowance of rental losses and legal expenses.
The Tax Court of Canada found that the appellant did not have a source of income from the property, as it was occupied by family members at non-commercial rates and held in trust for his mother.
Consequently, the rental losses and legal expenses incurred to defend title were not deductible.
The appeal was dismissed.
