Morgan v. The Queen

Morgan v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-03-10
Neutral citation
2006 TCC 466
File numbers
2005-2232(IT)I
Judges and Taxing Officers
Leslie M. Little
Subjects
Income Tax Act
Decision Content
TAX COURT OF CANADA
IN RE: The Income tax Act
2005-2232(IT)I
BETWEEN:
PATRICIA MORGAN,
Appellant;
- and -
HER MAJESTY THE QUEEN,
Respondent.
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Held before Mr. Justice Little in Courtroom No. 603, 6th Floor, 701 West Georgia Street, Vancouver, B.C., on Tuesday, February 28, 2006.
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APPEARANCES:
Robert Morgan, For the Appellant;
Sara Fairbridge, For the Respondent.
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THE REGISTRAR: C. DeSantos
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Allwest Reporting Ltd.
12th Floor - 1125 Howe Street
Vancouver, B.C.
V6Z 2K8
Per: G. LaPointe
REASONS FOR JUDGMENT
(Delivered Orally from the Bench at Vancouver,
British Columbia on Tuesday, February 28th, 2006)
JUSTICE: The issue in this appeal is whether Patricia Morgan should be entitled to deduct a spousal amount of $6,850 in the year 2001 and $131 in the year 2002, and whether the Appellant was entitled to an education amount of $1600 for the 2002 taxation years.
Ms. Fairbridge, counsel for the Department of Justice, has advised the Court that the Appellant will be allowed the full amounts that are in issue.
Mr. Morgan said that the CRA officials with whom he communicated a number of times, either by letter or by phone, were not prepared to give him a letter to the effect that he was a resident of Canada in the 2001 and 2002 taxation years.
I have heard the testimony of Mr. Morgan. I am satisfied from the evidence presented that Mr. Morgan was a resident of Canada for the purposes of the Income Tax Act in the 2001 and 2002 taxation years. I do not have jurisdiction to make any comments with respect to any years that are not under appeal. The only years under appeal before this Court today are the 2001 and 2002 taxation years.
Mr. Morgan has also asked the Court to award his wife costs. I have the authority under the Tax Court Rules to award costs on a lump sum basis or some other basis. I have concluded that the costs in this situation should be awarded in the amount of $700.
The appeal is allowed and costs of $700 are allowed. That finishes this matter. Thank you.
I hereby certify that the FOREGOING is a true and accurate transcript of the proceedings herein to the best of my skill and ability.
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G. LaPointe, COURT REPORTER
CITATION:
2006TCC466
COURT FILE NO.:
2005-2232(IT)I
STYLE OF CAUSE:
Patricia Morgan and
Her Majesty the Queen
PLACE OF HEARING:
Vancouver, B.C.
DATE OF HEARING:
February 28, 2006
REASONS FOR JUDGMENT BY:
The Honourable Justice L.M. Little
DATE OF JUDGMENT:
March 10, 2006
APPEARANCES:
Agent for the Appellant:
Robert Morgan
Counsel for the Respondent:
Sara Fairbridge
COUNSEL OF RECORD:
For the Appellant:
Names:
R.W. Kirby
Firm:
Felesky Flynn
For the Respondent:
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada