Citation: 2007 FCA 295
CORAM: NADON J.A.
MAJESTY THE QUEEN
Heard at Ottawa,
Ontario, on September 19,
Judgment delivered from the Bench at Ottawa, Ontario, on September 19, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: NADON
REASONS FOR JUDGMENT OF THE
from the Bench at Ottawa, Ontario, on September 19, 2007)
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.
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.
therefore see no basis upon which this Court could interfere with the decisions
appeals will therefore be dismissed with costs which are hereby fixed at $500
inclusive of disbursements.
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.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
(APPEAL FROM A JUDGMENT OR ORDER OF THE
TAX COURT OF CANADA DATED JULY 13, 2006, DOCKET NUMBER 2005-2588(IT)I)
(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.
Mr. Hugh Merrins
ON HIS OWN BEHALF
Mr. Michael Ezri
SOLICITORS OF RECORD:
John H. Sims, Q.C.
Attorney General of Canada