Zhang v. Canada, 2008 FCA 198

Date: 20080528

Docket: A-522-07

Citation: 2008 FCA 198

CORAM:       LINDEN J.A.

                        NADON J.A.             

                        SEXTON J.A.

BETWEEN:

WENCHENG ZHANG

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Toronto, Ontario, on May 28, 2008.

Judgment delivered from the Bench at Toronto, Ontario, on May 28, 2008.

REASONS FOR JUDGMENT OF THE COURT BY:                                                NADON J.A.

Date: 20080528

Docket: A-522-07

Citation: 2008 FCA 198

CORAM:       LINDEN J.A.

                        NADON J.A.             

                        SEXTON J.A.

BETWEEN:

WENCHENG ZHANG

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario, on May 28, 2008)

NADON J.A.

[1]               We have not been persuaded, on the record before us, that Madam Justice Sheridan made any error, either of fact or law, in concluding that the amount deductible by the appellant under paragraph 126(1)(a) of the Income tax Act was $4,159.00.

[2]               In our view, in order to succeed on his argument that the child tax credit under United States tax legislation should not have been considered in the determination of the tax paid in the United States, the appellant was required to adduce expert evidence with respect to United States tax legislation and more particularly with respect to the child tax credit under that legislation.

[3]               Before the Tax Court the appellant called as its expert witness an American accountant, Mr. Max Koss, whose evidence the judge did not give much weight to because of her view that he was unable to provide a useful opinion with regard to the relevant provisions of United States tax legislation which, she pointed out, were not in evidence before her.

[4]               Accordingly, the appeal will be dismissed but without costs.

“M. Nadon”

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                              A-522-07

(AN APPEAL FROM THE JUDGMENT OF THE TAX COURT OF CANADA, DATED OCTOBER 24, 2007, WHEREBY THE REASSESSMENT WAS DISMISSED, IN FILE NO. 2005-3867 (IT) I.)

STYLE OF CAUSE:                                                              WENCHENG ZHANG v. HER MAJESTY THE QUEEN           

PLACE OF HEARING:                                                        TORONTO, ONTARIO

DATE OF HEARING:                                                          MAY 28, 2008

REASONS FOR JUDGMENT OF

THE COURT BY:                                                                  (LINDEN, NADON & SEXTON JJ.A.)

DELIVERED FROM THE

BENCH BY:                                                                           NADON J.A.

DATED:                                                                                 MAY 28, 2008

APPEARANCES:

SOLICITORS OF RECORD: