Date: 19981116
Docket: T-624-98
IN THE MATTER OF THE CITIZENSHIP ACT,
R.S.C., 1985, c. C-29
AND IN THE MATTER OF an appeal from the
decision of a Citizenship Judge
AND IN THE MATTER OF
THE MINISTER OF CITIZENSHIP
AND IMMIGRATION
Appellant
- and -
YEONG-HORNG LU
Respondent
REASONS FOR JUDGMENT
ROTHSTEIN J.:
[1] In this appeal by the Minister from a decision of a Citizenship Court Judge, the issue is residency. The applicant was out of Canada 54%, 19%, 44%, and 51% of the time respectively, in each of the four years prior to his citizenship application.
[2] The evidence is that the respondent works for a Canadian company, Greenland Sales Ltd. Greenland indicates the respondent is one of their most important assets and that he holds the position of merchandise specialist which includes market research and merchandise evaluation. The company says that his hard work and quality control and merchandise comparisons in the Orient are directly reflected in the success and popularity of the company's product. The letter goes on to say that the respondent is an exceptional employee with an impeccable record and a real pleasure to work with.
[3] However, the income tax information submitted by the respondent does not seem consistent with the information provided by Greenland. The respondent joined Greenland in 1993. In 1993, he earned income of $7,504; in 1994, $7,498; in 1995, $17,501; and in 1996, $15,023. It is simply not credible that the respondent's income from Greenland, a Canadian company, is in the amount that he discloses on his income tax returns in Canada.
[4] A person applying for Canadian citizenship and asking for consideration when he is not physically present in Canada for the required period of time under the Citizenship Act, R.S.C. 1985, c. C-29, must be scrupulous in complying with Canadian income tax requirements. Other citizens of Canada must report their world-wide income on their income tax returns. Persons who travel and work out of the country can be in no different position. If they wish to be considered residents for citizenship purposes, they must act like residents for income tax purposes.
[5] The respondent's income tax returns affect his credibility to the extent that I do not accept that he has close-ties to Canada and satisfies the residency requirement of the Citizenship Act.
[6] The appeal is allowed.
Marshall Rothstein
Judge
OTTAWA, ONTARIO
November 16, 1998
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