Date: 20010717
Docket: 2000-270-IT-I
BETWEEN:
DANNY REGAN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
Watson, D.J.T.C.C.
[1] This appeal was heard in Bathurst, New Brunswick, on June 29, 2001.
[2] The Appellant's income tax returns for the 1996 and 1997 taxation years were originally assessed on April 21, 1997 and March 16, 1998 respectively.
[3] In computing his non-refundable tax credits for the 1996 and 1997 taxation years, the Appellant included an equivalent-to-spouse amount in respect of his children.
[4] By notices of reassessment dated March 25, 1999, the Minister of National Revenue (the "Minister") advised the Appellant that he had been denied the equivalent-to-spouse amount for these two taxation years.
[5] In reassessing the Appellant, the Minister made the following assumptions of fact:
a) the Appellant and his former spouse were divorced on May 12, 1995;
b) the Corollary Relief portion of the Divorce Decree (the "Corollary Relief") stipulates that the Appellant's former spouse retains sole custody of the two minor children of the marriage;
c) the Corollary Relief also stipulates that the Appellant is required to pay support to his former spouse in respect to the children.
[6] At the hearing, the Appellant admitted subparagraphs a) and c) and denied subparagraph b) of paragraph 15 of the Reply to the Notice of Appeal.
[7] At the hearing, the Appellant had the onus of establishing, on a balance of probabilities, that the Minister's reassessment of March 25, 1999 was ill-founded in fact and in law.
[8] The "Convention sur mesures accessoires et autres réclamations" signed on May 8, 1995 by the Appellant and his former spouse provides in part as follows:
GARDE ET DROITS D'ACCÈS
2.- La demanderesse aura la garde des enfants mineurs des parties : Grégory âgé de 12 et Thomas âgé de 10 ans;
3.- De son côté, le défendeur aura des droits d'accès suivant entente à l'amiable entre les parties sur préavis raisonnable;
PENSION ALIMENTAIRE
4.- Le défendeur versera à la demanderesse pour ses deux (2) enfants mineurs une pension alimentaire de 50,00 $ par semaine payable d'avance le premier de chaque mois (soit 200,00 $ les mois de quatre (4) semaines ou 250,00 $ les mois de cinq (5) semaines) par une série de chèques postdatés couvrant une période d'une (1) année; cette pension alimentaire sera payable dès la signature de la présente convention;
[...]
[9] The divorce decree was dated May 12, 1995 giving force to the "Convention sur mesures accessoires et autres réclamations" signed on May 8, 1995.
[10] Counsel for the Minister relied on subsections 56.1(4) and 118(5) and paragraph 118(1)(b) of the Income Tax Act as amended for 1996 and 1997.
[11] Taking into consideration all of the circumstances of this appeal, including the testimony of the Appellant, the admissions and documentary evidence, the Court is satisfied that the Appellant has not succeeded in his onus.
[12] Accordingly, the appeal is dismissed.
Signed at Ottawa, Canada, this 17th day of July 2001.
"D.R. Watson"
D.J.T.C.C.
COURT FILE NO.: 2000-270(IT)I
STYLE OF CAUSE: Danny Regan and H.M.Q.
PLACE OF HEARING: Bathurst, New Brunswick
DATE OF HEARING: June 29, 2001
REASONS FOR JUDGMENT BY: the Honourable Deputy Judge D.R. Watson
DATE OF JUDGMENT: July 17, 2001
APPEARANCES:
For the Appellant: The Appellant himself
Counsel for the Respondent: Annick Provencher
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2000-270(IT)I
BETWEEN:
DANNY REGAN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeal heard on June 29, 2001 at Bathurst, New Brunswick, by
the Honourable Deputy Judge D.R. Watson
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Annick Provencher
JUDGMENT
The appeal from the assessments made under the Income Tax Act for the 1996 and 1997 taxation years is dismissed in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 17th day of July 2001.
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"D.R. Watson" |
D.J.T.C.C.