Phyllis Bolster v. M.N.R.*, [1990] 2 CTC 2121

Kempo, T.C.J.:—The sole issue for determination in this appeal respecting the appellant's 1987 taxation year is whether the appellant is entitled to a northern resident deduction under the provisions of section 110.7 of the Income Tax Act and Regulations 7302 and 7303 of the Income Tax Regulations.

The appeal of Mah v. M.N.R., [1990] 2 C.T.C. 2119; 90 D.T.C. 1582, was heard and decided immediately prior to the hearing of this appeal which is in accordance with and pursuant to the appellant's agreement in that respect. The appellant has provided an undertaking to the Court to be bound, in this appeal, by the decision rendered in the Eric Mah appeal.

No useful purpose would be served in reviewing the facts of this appeal since they are virtually identical for all material purposes to those set out in my reasons for judgment in the Eric Mah appeal.

For the reasons given in the Eric Mah appeal, the appellant is not entitled to the claimed northern resident deduction and the appeal is dismissed.

Appeal dismissed.