Minister of National Revenue v. Bergelt, (1985) 2 F.T.R. 213 (TD)

JudgeCollier, J.
CourtFederal Court (Canada)
Case DateDecember 10, 1985
JurisdictionCanada (Federal)
Citations(1985), 2 F.T.R. 213 (TD)

MNR v. Bergelt (1985), 2 F.T.R. 213 (TD)

MLB headnote and full text

Minister of National Revenue v. Bergelt

(No. T-944-84)

Indexed As: Minister of National Revenue v. Bergelt

Federal Court of Canada

Trial Division

Collier, J.

December 10, 1985.

Summary:

Bergelt filed his 1980 income tax return on the basis that he was resident in the United States from September 15, 1980 to the end of the 1980 taxation year. The Minister assessed Bergelt on the basis that he was resident in Canada throughout the year. Bergelt appealed. The Tax Review Board allowed the appeal. The Minister appealed.

The Federal Court of Canada, Trial Division, dismissed the appeal. The court affirmed that Bergelt was resident in the United States from September 15, 1980, until the end of the 1980 taxation year.

Income Tax - Topic 205

Persons liable - Residence of taxpayer - Bergelt worked for a large chartered accountants firm in Vancouver - On September 15, 1980, he began a permanent position with the firm's U.S. based subsidiary - Bergelt's wife and children remained in Vancouver and his house was not put up for sale because of renovation work - Bergelt was still paid by the Canadian firm until he obtained a U.S. social security number - He changed his mailing address, joined clubs in the U.S. and was looking for a house - There was a corporate restructuring and Bergelt was transferred back to Canada in 1981 - Bergelt filed his 1980 income tax return on the basis that he was resident in the United States from September 15, 1980, until the end of the 1980 taxation year - The Federal Court of Canada, Trial Division, affirmed that Bergelt was resident in the United States for that period.

Cases Noticed:

Thompson v. M.N.R., [1945] Ex. C.R. 17, affd. [1946] 1 S.C.R. 209, refd to. [para. 4].

Beament v. M.N.R., [1952] 2 S.C.R. 486, refd to. [para. 5].

Schujahn v. M.N.R., [1962] Ex. C.R. 328, refd to. [para. 6].

Minister of National Revenue v. Creamer, [1977] C.T.C. 20 (F.C.T.D.), refd to. [para. 28].

Counsel:

Mary Jane Dodge, for the plaintiff;

L.M. Little, Q.C., and C.D. Sloan, for the defendant.

Solicitors of Record:

F. Iacobucci, Deputy A.G. for Canada, for the plaintiff;

Thorsteinsson, Mitchel, Vancouver, B.C., for the defendant.

This appeal was heard on December 10, 1985, at Vancouver, B.C., before Collier, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment orally on December 10, 1985.

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1 practice notes
  • Glow v. Minister of National Revenue, (1992) 55 F.T.R. 234 (TD)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • 28 Agosto 1992
    ...v. Minister of National Revenue (1978), 78 D.T.C. 8286 (F.C.T.D.), refd to. [para. 16]. Minister of National Revenue v. Bergelt (1985), 2 F.T.R. 213; 86 D.T.C. 6063 (T.D.), refd to. [para. Canada v. S.I.M. Canada (1988), 91 N.R. 66 (F.C.A.), refd to. [para. 26]. Statutes Noticed: Income Tax......
1 cases
  • Glow v. Minister of National Revenue, (1992) 55 F.T.R. 234 (TD)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • 28 Agosto 1992
    ...v. Minister of National Revenue (1978), 78 D.T.C. 8286 (F.C.T.D.), refd to. [para. 16]. Minister of National Revenue v. Bergelt (1985), 2 F.T.R. 213; 86 D.T.C. 6063 (T.D.), refd to. [para. Canada v. S.I.M. Canada (1988), 91 N.R. 66 (F.C.A.), refd to. [para. 26]. Statutes Noticed: Income Tax......

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