Date: 20141126
Docket: A-70-14
Citation: 2014 FCA 275
CORAM: |
DAWSON J.A. STRATAS J.A. NEAR J.A.
|
BETWEEN: |
CONRAD M. BLACK
|
Appellant |
and |
HER MAJESTY THE QUEEN
|
Respondent |
Heard at Toronto, Ontario, on November 26, 2014.
Judgment delivered from the Bench at Toronto, Ontario, on November 26, 2014.
REASONS FOR JUDGMENT OF THE COURT BY: |
DAWSON J.A. |
Date: 20141126
Docket: A-70-14
Citation: 2014 FCA 275
CORAM: |
DAWSON J.A. STRATAS J.A. NEAR J.A.
|
BETWEEN: |
CONRAD M. BLACK
|
Appellant |
and |
HER MAJESTY THE QUEEN
|
Respondent |
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on November 26, 2014)
DAWSON J.A.
[1] In thoughtful and comprehensive reasons cited as 2014 TCC 12, Chief Justice Rip of the Tax Court of Canada determined that the Minister of National Revenue may assess tax against the appellant in respect of certain specifically enumerated items of income on the basis that the appellant was a resident of Canada for the purposes of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (Act).
[2] This is an appeal from that decision.
[3] Two issues are raised in this appeal. The primary issue is whether the Tax Court correctly determined that although the appellant was deemed to be a resident of the United Kingdom under the Canada-United Kingdom Tax Convention (1978) (Convention), the Minister could assess tax on the basis that the appellant was a resident of Canada for the purposes of the Act.
[4] The second issue is whether the Tax Court correctly determined that Article 27(2) of the Convention applied so as to permit the Minister to tax the appellant's non-United Kingdom income, not just the appellant's income that arose in Canada.
[5] In our view, Chief Justice Rip made no error in his interpretation of the Convention. We reach this conclusion substantially for the reasons given by him.
[6] It follows that the appeal will be dismissed with costs in this Court
“Eleanor R. Dawson”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
Docket: |
A-70-14 |
APPEAL FROM AN ORDER OF THE HONOURABLE MR. CHIEF JUSTICE RIP OF THE TAX COURT OF CANADA, DATED JANUARY 14, 2014 IN FILE NO. 2008-2896(IT)G.
STYLE OF CAUSE: |
CONRAD M. BLACK v. HER MAJESTY THE QUEEN |
|
|
PLACE OF HEARING: |
Toronto, Ontario |
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DATE OF HEARING: |
November 26, 2014 |
||
REASONS FOR JUDGMENT OF THE COURT BY: |
DAWSON J.A. STRATAS J.A. NEAR J.A. |
||
DELIVERED FROM THE BENCH BY: |
DAWSON J.A. |
||
APPEARANCES:
David C. Nathanson Adrienne Woodyard
|
For The Appellant |
Arnold H. Bornstein Diana Aird |
For The RESPONDENT |
SOLICITORS OF RECORD:
Davis LLP Toronto, Ontario |
For The Appellant |
William F. Pentney Deputy Attorney General of Canada |
For The respondent |