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Docket: 2003-4400(IT)I |
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BETWEEN: |
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RICK HERRING, |
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Appellant, |
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and |
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HER MAJESTY THE QUEEN,
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Respondent. |
____________________________________________________________________
Appeal heard on May 17, 2004 at Toronto, Ontario
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Before: The Honourable Justice Terrence O'Connor |
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Appearances: |
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For the Appellant: |
The Appellant himself |
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Counsel for the Respondent: |
Eric Sherbert |
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JUDGMENT
The appeal from the redeterminations made under the Income Tax Act for the 1998, 1999 and 2000 base taxation years with respect to the Canada Child Tax Benefit is allowed and the redeterminations are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 27th day of May, 2004.
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"T. O'Connor" |
O'Connor, J.
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Citation: 2004TCC389 |
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Date: 20040527 |
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Docket: 2003-4400(IT)I |
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BETWEEN: |
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RICK HERRING, |
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Appellant, |
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and |
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HER MAJESTY THE QUEEN,
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Respondent. |
REASONS FOR JUDGMENT
O'Connor, J.
[1] After hearing the evidence of the Appellant and his daughter Kathryn, I have determined, with the consent of counsel for the Respondent that the Appellant was the primary caregiver and thus the eligible individual in respect to his daughter Kathryn from June 1998 to May 2000 and also in respect to his son Robert from July 1997 to September 2000. (It being acknowledged by counsel for the Respondent that there is no issue with respect to periods after May 2000 for Kathryn and after September 2000 for Robert).
[2] Thus the Appellant is entitled to the Canada Child Tax Benefits resulting from those facts.
[3] I recognize that under section 122.61 of the Income Tax Act the Minister has discretion in the event of a late filing to calculate these periods as commencing only as of August 1999 but I recommend that since it was apparent and clearly admitted that the Appellant was the primary caregiver and eligible individual with respect to his daughter Kathryn and son Robert for the periods cited above that the Appellant be entitled to the Canada Child Tax Benefits in relation to those entire periods and that any resultant reimbursements be remitted to the Appellant.
[4] Thus this appeal is allowed.
Signed at Ottawa, Canada, this 27th day of May, 2004.
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"T. O'Connor" |
O'Connor, J.
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CITATION: |
2004TCC389 |
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COURT FILE NO.: |
2003-4400(IT)I |
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STYLE OF CAUSE: |
Rick Herring v. H.M.Q. |
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PLACE OF HEARING: |
Toronto, Ontario |
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DATE OF HEARING: |
May 17, 2004 |
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REASONS FOR JUDGMENT BY: |
The Honourable Justice T. O'Connor |
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DATE OF JUDGMENT: |
May 27, 2004 |
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APPEARANCES: |
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For the Appellant: |
The Appellant himself |
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Counsel for the Respondent: |
Eric Sherbert |
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COUNSEL OF RECORD: |
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For the Appellant: |
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Name: |
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Firm: |
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For the Respondent: |
Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada |