Date: 20030319
Docket: A-504-02
Neutral citation: 2003 FCA 147
CORAM: ROTHSTEIN 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.
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