Tax Court of Canada Judgments

Decision Information

Lind v. The Queen

Court (s) Database Tax Court of Canada Judgments
Date 1999-12-21
File numbers 1999-3016(GST)I
Judges and Taxing Officers Terrence O'Connor
Subjects Part IX of the Excise Tax Act (GST)

Decision Content

Date: 19991221

Docket: 1999-3016(GST)I

BETWEEN:

JOYCE LIND,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

(delivered orally from the bench

at Victoria, British Columbia, on

October 20, 1999)

O'Connor, J.T.C.C.

[1]      The Appellant has presented an excellent case and if she was the only witness here, she'd probably win her appeal. But I accept entirely the credibility of what has to be considered an independent witness, Mr. McKenzie, the alleged former resident. He has essentially convinced me that he was in no way establishing a place of residence in Unit 303.

[2]      That's the criteria and I could go on, but regrettably, the appeal must be dismissed,

Signed at Ottawa, Canada this 21st day of December 1999.

"T.P. O'Connor"

J.T.C.C.


COURT FILE NO.:                             1999-3016(GST)I

STYLE OF CAUSE:                           Joyce Lind and The Queen

PLACE OF HEARING:                      Victoria, British Columbia

DATE OF HEARING:                        October 20, 1999

REASONS FOR JUDGMENT BY:     The Honourable Judge T.P. O'Connor

DATE OF JUDGMENT:                      October 25, 1999

APPEARANCES:

For the Appellant:                      The Appellant herself

Counsel for the Respondent:      J.S. Basran

COUNSEL OF RECORD:

For the Appellant:

Name:                

Firm:                 

For the Respondent:                  Morris Rosenberg

                                                Deputy Attorney General of Canada

                                                          Ottawa, Canada

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