Date: 20041109
Citation: 2004 FCA 390
CORAM: DESJARDINS J.A.
BETWEEN:
HUIQING GUO
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Saskatoon, Saskatchewan, on November 9, 2004.
Judgment delivered from the Bench at Saskatoon, Saskatchewan, on November 9, 2004.
REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A.
Date: 20041109
Citation: 2004 FCA 390
CORAM: DESJARDINS J.A.
BETWEEN:
HUIQING GUO
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Saskatoon, Saskatchewan, on November 9, 2004)
PELLETIER J.A.
[1] This is an appeal by way of application from the decision of Mr. Justice Margeson of the Tax Court of Canada in which he found that the appellant was resident in Canada during the period of July 1, 1999 to July 19, 2000. During that entire period, the appellant was working in the United States as a non-resident. As a result of the judge's finding, the appellant is exposed to a significant tax liability.
[2] The determination of a person's residence is a complex question which requires the judge to weigh many factors. It is clear that residence is not simply a matter of a person's status under the Immigration Act, R.S.C. 1985, c. I-2, though a person's status may be some evidence of residence. See Shih v. Her Majesty the Queen, [2000] D.T.C. 2072.
[3] The appellant relies heavily upon the fact that when she left Canada to work in the United States, she no longer had any status in Canada. She explains her subsequent acquisition and retention of permanent resident status as a purely functional decision which allowed her to maintain contact with her family who could not obtain the necessary visas to join her in the United States.
[4] It is apparent from a reading of the judge's reasons that he was satisfied that, by the time the appellant left Canada, she had established residence here. He then examined all the surrounding circumstances to determine whether the appellant had abandoned her residence here. He found as a fact that the appellant always intended to return to Canada to make it her permanent home unless she was able to establish permanent residence in the United States.
[5] While the appellant may disagree with the conclusions to which the judge came, we cannot say that he decided the matter without taking account of the evidence, or that his decision, in light of the evidence before him, is patently unreasonable.
[6] For that reason, the appeal will be dismissed.
"J.D. Denis Pelletier"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-689-02
STYLE OF CAUSE: HUIQING GUO v. HER MAJESTY THE QUEEN
PLACE OF HEARING: SASKATOON, SASKATCHEWAN
DATE OF HEARING: NOVEMBER 9, 2004
REASONS FOR JUDGMENT : PELLETIER, J.A.
CONCURRED IN BY: DESJARDINS, J.A.
EVANS, J.A.
DATED: NOVEMBER 9, 2004
APPEARANCES:
Ms. Huiqing Guo
on her own behalf FOR THE APPELLANT
Ms. Karen Janke FOR THE RESPONDENT
SOLICITORS OF RECORD:
Ms. Huiqing Gou
Saskatoon, Saskatchewan FOR THE APPELLANT
Morris Rosenberg
Deputy Attorney General of Canada
Saskatchewan Regional Office FOR THE RESPONDENT