Schatten v. M.N.R.
T-1238-95
Reed J.
25/1/96
4 pp.
Application for writ of mandamus to compel Minister of National Revenue to process applicant's T-1 tax returns for 1992, 1993 taxation years-Minister refusing to do so on ground applicant not resident of Canada during years in question-Applicant not physically in Canada since June 3, 1991-Living in Dallas, Texas with husband, having home, business there-Whether applicant resident of Canada- Much of hearsay evidence of accountant and husband not convincing-No evidence applicant resident in Canada during years in question-Statutory duty on Minister to process applicant's tax returns could not be avoided merely because applicant non-resident of Canada-Minister's duty under Income Tax Act, s. 152 to examine taxpayer's tax return for year-Taxpayer need not be resident in Canada nor have liability to pay tax-Application allowed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 152.