Merrins v. The Queen
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Merrins v. The Queen Court (s) Database Federal Court of Appeal Decisions Date 2003-03-19 Neutral citation 2003 FCA 147 File numbers A-504-02 Decision Content Date: 20030319 Docket: A-504-02 Neutral citation: 2003 FCA 147 CORAM: ROTHSTEIN J.A. PELLETIER J.A. MALONE J.A. BETWEEN: HUGH MERRINS Applicant and HER MAJESTY THE QUEEN Respondent Heard at Fredericton, New Brunswick on March 19, 2003. Judgment delivered at Fredericton, New Brunswick on March 19, 2003. REASONS FOR JUDGMENT BY: MALONE, J.A. Date: 20030319 Docket: A-504-02 Neutral citation: 2003 FCA 147 CORAM: ROTHSTEIN J.A. PELLETIER J.A. MALONE J.A. BETWEEN: HUGH MERRINS Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Fredericton, NB, on March 19, 2003) MALONE J.A. [1] We have not been persuaded that Tax Court Judge Rip committed any reviewable errors of law in his judgment of July 2, 2002. In our analysis, Mr. Merrins' appeal from the assessment made under the Income Tax Act for the 1998 taxation year was correctly dismissed by the Tax Court Judge. [2] We are well satisfied that the applicant has had the full benefit of the Canada-Ireland Income Tax Agreement Act (1967, Part II, c. 75 S.C. 1966-67) (the Treaty). [3] While the applicant's Treaty exempt pension income is included in the calculation of his tax payable; section 217 gives Mr. Merrins the benefit of Part I non-refundable tax credits as well as a special tax credit equal to the tax payable in respect to the Tre…
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Merrins v. The Queen Court (s) Database Federal Court of Appeal Decisions Date 2003-03-19 Neutral citation 2003 FCA 147 File numbers A-504-02 Decision Content Date: 20030319 Docket: A-504-02 Neutral citation: 2003 FCA 147 CORAM: ROTHSTEIN J.A. PELLETIER J.A. MALONE J.A. BETWEEN: HUGH MERRINS Applicant and HER MAJESTY THE QUEEN Respondent Heard at Fredericton, New Brunswick on March 19, 2003. Judgment delivered at Fredericton, New Brunswick on March 19, 2003. REASONS FOR JUDGMENT BY: MALONE, J.A. Date: 20030319 Docket: A-504-02 Neutral citation: 2003 FCA 147 CORAM: ROTHSTEIN J.A. PELLETIER J.A. MALONE J.A. BETWEEN: HUGH MERRINS Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Fredericton, NB, on March 19, 2003) MALONE J.A. [1] We have not been persuaded that Tax Court Judge Rip committed any reviewable errors of law in his judgment of July 2, 2002. In our analysis, Mr. Merrins' appeal from the assessment made under the Income Tax Act for the 1998 taxation year was correctly dismissed by the Tax Court Judge. [2] We are well satisfied that the applicant has had the full benefit of the Canada-Ireland Income Tax Agreement Act (1967, Part II, c. 75 S.C. 1966-67) (the Treaty). [3] While the applicant's Treaty exempt pension income is included in the calculation of his tax payable; section 217 gives Mr. Merrins the benefit of Part I non-refundable tax credits as well as a special tax credit equal to the tax payable in respect to the Treaty exempt income. In the end he is taxed at a lower rate on his non-treaty exempt income. [4] We would dismiss the application without costs. "B. Malone" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-504-02 STYLE OF CAUSE: Hugh Merrins - and - Her Majesty the Queen PLACE OF HEARING: Fredericton, New Brunswick DATE OF HEARING: March 19, 2003 REASONS FOR JUDGMENT : Malone, J.A. DATED: March 19, 2003 APPEARANCES: Hugh Merrins FOR THE APPELLANT Mr. Michael Ezri FOR THE RESPONDENT SOLICITORS OF RECORD: FOR THE APPELLANT Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca