Merrins v. Canada, 2007 FCA 295

Date: 20070919

Dockets: A-453-06

A-168-06

Citation: 2007 FCA 295

CORAM:       NADON J.A.

                        SEXTON J.A.

                        PELLETIER J.A.

BETWEEN:

HUGH MERRINS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Ottawa, Ontario, on September 19, 2007.

Judgment delivered from the Bench at Ottawa, Ontario, on September 19, 2007.

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

Date: 20070919

Docket: A-453-06

A-168-06

Citation: 2007 FCA 295

CORAM:       NADON J.A.

                        SEXTON J.A.

                        PELLETIER J.A.

BETWEEN:

HUGH MERRINS

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Ottawa, Ontario, on September 19, 2007)

NADON J.A.

[1]               We are all agreed, substantially for the reasons given by both Bowman C.J. and Parish J. of the Tax Court, that the appellant was correctly reassessed by the Minister in respect of his taxation years 2000, 2001, 2002 and 2003.

[2]               More particularly, we agree with the learned judges that the appellant has received, for the years at issue, the full benefit available to him under section 217 of the Income Tax Act (the “Act”) and that he cannot claim a pension credit under subsection 118(3) of the Act in respect of his superannuation income for the aforementioned taxation years.

[3]               We therefore see no basis upon which this Court could interfere with the decisions under appeal.

[4]               The appeals will therefore be dismissed with costs which are hereby fixed at $500 inclusive of disbursements.

[5]               Pursuant to the Order of Sharlow J.A., dated January 4, 2007, these appeals were consolidated and, for administrative purposes, file A-453-06 was designated as the lead file. Accordingly, a copy of these Reasons will be filed in A-168-06.

“M. Nadon”

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                       A-453-06 & A-168-06

(APPEAL FROM A JUDGMENT OR ORDER OF THE TAX COURT OF CANADA DATED JULY 13, 2006, DOCKET NUMBER 2005-2588(IT)I)
 and
(APPEAL FROM A JUDGMENT OR ORDER OF THE TAX COURT OF CANADA DATED JULY 28, 2006, DOCKET NUMBER 2004 2898 (IT)I)

STYLE OF CAUSE:                                        HUGH MERRINS v. HER MAJESTY THE QUEEN

PLACE OF HEARING:                                 Ottawa, Ontario

DATE OF HEARING:                                   September 19, 2007

REASONS FOR JUDGMENT

OF THE COURT:                                            (Nadon, Sexton, Pelletier, JJ.A.)

RENDERED FROM THE BENCH BY:      Nadon J.A.

APPEARANCES:

SOLICITORS OF RECORD: