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"
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
|