[1] We have not been persuaded that Tax Court Judge Rip committed any reviewable errors of law in his judgment of July 2, 2002. In our analysis, Mr. Merrins' appeal from the assessment made under the Income Tax Act for the 1998 taxation year was correctly dismissed by the Tax Court Judge.

[2] We are well satisfied that the applicant has had the full benefit of the Canada-Ireland Income Tax Agreement Act (1967, Part II, c. 75 S.C. 1966-67) (the Treaty).

[3] While the applicant's Treaty exempt pension income is included in the calculation of his tax payable; section 217 gives Mr. Merrins the benefit of Part I non-refundable tax credits as well as a special tax credit equal to the tax payable in respect to the Treaty exempt income. In the end he is taxed at a lower rate on his non-treaty exempt income.

[4] We would dismiss the application without costs.

"B. Malone"

J.A.

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET: A-504-02

STYLE OF CAUSE: Hugh Merrins - and -

Her Majesty the Queen

PLACE OF HEARING: Fredericton, New Brunswick

DATE OF HEARING: March 19, 2003

REASONS FOR JUDGMENT : Malone, J.A.

DATED: March 19, 2003

APPEARANCES:

Hugh Merrins FOR THE APPELLANT

Mr. Michael Ezri FOR THE RESPONDENT

SOLICITORS OF RECORD:

FOR THE APPELLANT

Morris Rosenberg

Deputy Attorney General of Canada FOR THE RESPONDENT

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Merrins v. The Queen, 2003 FCA 147

Citations2003 FCA 147

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2003 FCA 147