A
J
Frost:—This
is
an
appeal
from
a
reassessment
dated
August
5,
1970
wherein
the
Minister
of
National
Revenue
adjusted
the
appellant’s
income
for
the
1968
taxation
year
by
including
estimated
United
States
earnings
from
September
15,
1968
to
December
15,
1968
and
levied
tax
thereon,
on
the
ground
that
the
taxpayer
was
a
resident
of
Canada
until
December
31,
1968.
The
appeal
was
heard
at
Toronto
on
October
25,
1971
by
the
Tax
Appeal
Board
as
it
was
then
constituted.
The
appellant,
a
professional
engineer,
had
resided
for
a
number
of
years
with
his
family
at
Scarborough,
Ontario.
On
September
15,
1968
he
moved
to
the
United
States
to
accept
employment
with
Gibbs
&
Hill,
Inc,
of
New
York,
which
company
had
offered
him
the
position
of
mechanical
engineer
effective
on
completion
of
United
States
visa
formalities.
Prior
to
finalization
of
the
said
formalities,
his
prospective
employer
suggested
an
interim
per
diem
arrangement
and
agreed
to
pay
the
appellant’s
moving
expenses,
weekend
transportation
costs
between
New
York
and
Scarborough,
and
the
living
expenses
of
the
appellant’s
wife
in
respect
of
a
house-hunting
trip
to
New
York
City.
The
job
did
not
turn
out
as
the
appellant
expected
and,
in
1969,
he
found
other
employment.
Failure
to
sell
the
house
in.
Scarborough
also
caused
some
difficulty
and
delayed
the
appellant’s
move
to
the
United
States.
In
the
meantime
the
family’s
visa
expired
and
the
appellant
obtained
a
second
visa.
The
appellant
visited
his
family
in
Scarborough
several
times.
When
the
appellant
left
Canada,
he
thought
he
had
found
a
position
to
his
liking,
and
when
it
did
not
turn
out
as
expected,
he
found
another
position.
The
appellant’s
roots
had
been
in
Canada
for
some
years
but
he
did
not
feel
that
he
had
found
job
security
in
this
country.
Within
five
weeks
of
arriving
in
the
United
States,
the
appellant
wrote
to
the
Board
of
Examiners
of
Professional
Engineers
to
obtain
a
licence
as
a
Professional
Engineer
in
New
York
State.
There
is
no
doubt
in
my
mind
that,
when
the
appellant
accepted
the
offer
of
Gibbs
&
Hill,
Inc,
he
intended
to
live
permanently
in
the
United
States,
and
would
have
moved
his
family
immediately
if
he
could
have
sold
his
house
in
Scarborough.
He
listed
his
house
in
Canada
and
made
arrangements
for
his
wife
to
house-hunt
in
New
York
at
the
company’s
expense.
In
my
opinion,
a
taxpayer
cannot
be
considered
to
have
two
established
residences
for
income
tax
purposes
when
one
is
unwanted
and
the
taxpayer
himself
is
physically
out
of
the
country
on
a
full-time
job.
For
this
reason,
I
find
that
the
appellant
had
only
one
permanent
residence
for
tax
purposes
from
September
15,
1968
to
December
31,
1968
and
that
this
permanent
residence
was
in
the
United
States.
He
had
no
intention
whatsoever
of
returning
to
Canada.
I
find
that
section
29
of
the
Income
Tax
Act
has
an
application
to
the
appellant’s
1968
taxation
year,
and
I
allow
the
appeal
in
full
and
refer
the
assessment
back
to
the
Minister
for
reconsideration
and
reassessment.
Appeal
allowed.
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