Song v. Canada

Song v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2009-09-28
Neutral citation
2009 FCA 278
File numbers
A-63-09
Decision Content
Date: 20090928
Docket: A-63-09
Citation: 2009 FCA 278
CORAM: SEXTON J.A.
SHARLOW J.A.
RYER J.A.
BETWEEN:
CUIPING SONG
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on September 28, 2009.
Judgment delivered from the Bench at Vancouver, British Columbia, on September 28, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.
Date: 20090928
Docket: A-63-09
Citation: 2009 FCA 278
CORAM: SEXTON J.A.
SHARLOW J.A.
RYER J.A.
BETWEEN:
CUIPING SONG
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia, on September 28, 2009)
RYER J.A.
[1] This is an appeal from a decision of Paris J. of the Tax Court of Canada (2008-733(IT)I) in which he determined that Ms. Cuiping Song was not entitled to receive the Canada Child Tax Benefit during a period from July 2006 to June 2007. The Tax Court Judge found that the appellant was not an eligible individual, as defined in section 122.6 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the “ITA”), on the basis that she was not resident in Canada at the times required by that definition.
[2] The question of whether the appellant was resident in Canada throughout the period from July 2006 to June 2007 is one of mixed fact and law.
[3] The decision of the Tax Court Judge was based on a number of factual findings that are fully described in his reasons. In our view, these factual findings constitute a sufficient basis upon which his conclusion that the appellant was not resident in Canada during the period from July 2006 to June 2007 can solidly rest. Based upon the evidence that was before him, it was open to the Tax Court Judge to make these factual findings and in doing so, we are all of the view that he committed no palpable and overriding error.
[4] For the foregoing reasons, the appeal will be dismissed with costs, including disbursements, fixed at $1,000.
"C. Michael Ryer"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-63-09
(APPEAL FROM A JUDGMENT OF JUSTICE PARIS OF THE TAX COURT OF CANADA DATED JANUARY 14, 2009, DOCKET NO. 2008-733(IT)I)
STYLE OF CAUSE: Cuiping Song v. Her Majesty the Queen
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: September 28, 2009
REASONS FOR JUDGMENT OF THE COURT BY: (SEXTON, SHARLOW, RYER JJ.A.)
DELIVERED FROM THE BENCH BY: RYER J. A.
APPEARANCES:
Charles (Junzhong) Cao
FOR THE APPELLANT
Susan Wong
Whitney Dunn
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Charles (Junzhong) Cao
Barrister and Solicitor
Vancouver, BC
FOR THE APPELLANT
John H Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT