Sutcliffe v. The Queen

Sutcliffe v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-10-24
Neutral citation
2006 TCC 581
File numbers
2001-2556(IT)G
Judges and Taxing Officers
Judith Woods
Subjects
Income Tax Act
Decision Content
Docket: 2001-2556(IT)G
BETWEEN:
MARK SUTCLIFFE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
_______________________________________________________________
Appeal heard on February 2 to 10, February 16 and May 4, 2005 at Ottawa, Ontario
By: The Honourable Justice Judith Woods
Appearances:
Counsel for the Appellant:
Emilio S. Binavince
Michael Eng
Claude-Alain Burdet
Counsel for the Respondent:
Marley Dash
David G. Frayer, Q.C.
_______________________________________________________________
JUDGMENT
It is ordered that the appeal with respect to assessments made under the Income Tax Act for the 1996, 1997 and 1998 taxation years is allowed, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the amounts of income reasonably attributable to duties of employment performed outside of Canada by the appellant during each relevant taxation year on the routes identified in the Reasons for Judgment are the following percentages of the total income earned by the appellant for flying each flight as shown on the detailed time pay summaries filed as evidence at the hearing of the appeal:
Halifaxto Toronto 22%
Toronto to Halifax 51%
Montreal to Toronto 0%
Toronto to Montreal 11%
Vancouver to Toronto 31%
Toronto to Vancouver 49%
There will be no order as to costs.
Signed at Toronto, Ontario, this 24th day of October, 2006.
"J. Woods"
Woods J.
Citation: 2006TCC581
Date: 20061024
Docket: 2001-2556(IT)G
BETWEEN:
MARK SUTCLIFFE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
ADDENDUM TO REASONS FOR JUDGMENT
Woods J.
[1] Further to my Reasons for Judgment issued on December 22, 2005, the parties submitted a letter to the Court dated October 20, 2006 which reads in part as follows:
For the purposes of resolving the outstanding issue in this appeal, the parties agree that the amounts of income reasonably attributable to duties of employment performed outside of Canada by Mr. Sutcliffe during the tax years under appeal on the routes identified by the Court are the following percentages of the total income earned by Mr. Sutcliffe for flying each flight as shown on the detailed time pay summaries filed as evidence at the hearing of the appeal:
Halifax to Toronto 22%
Toronto to Halifax 51%
Montreal to Toronto 0%
Toronto to Montreal 11%
Vancouver to Toronto 31%
Toronto to Vancouver 49%
[2] Judgment will be issued in accordance with my earlier reasons and this agreement.
[3] By further agreement of the parties, there will be no order as to costs.
Signed at Toronto, Ontario, this 24th day of October, 2006.
"J. Woods"
Woods J.
CITATION: 2006TCC581
COURT FILE NO.: 2001-2556(IT)G
STYLE OF CAUSE: Mark Sutcliffe and Her Majesty the Queen
PLACE OF HEARING: Ottawa, Canada
DATE OF HEARING: February 2 to 10, February 16 and May 4, 2005
REASONS FOR JUDGMENT BY: The Honourable Justice Judith Woods
DATE OF JUDGMENT: October 24, 2006
APPEARANCES:
Counsel for the Appellant:
Emilio S. Binavince
Michael Eng
Claude-Alain Burdet
Counsel for the Respondent:
Marley Dash
David G. Frayer, Q.C.
COUNSEL OF RECORD:
For the Appellant:
Name: Claude-Alain Burdet
Firm: Viele Burdet
Ottawa, Canada
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada