Over Income Compute Under Canada Taxation -Myassignmenthelp.Com

Question: Discuss About The Over Income Compute Under Canada Taxation? Answer: Introduction In this case there has been an appeal by the appellant against the decision of the Minister of National Revenue that the appellant pursuant to section 118.94 of the Income Tax Act is not entitled to a few non-refundable tax credits. The appellant in this case is an Irish resident and Irish National. He had worked in Canada for a certain period and had received employment income. The primary place of residence of the appellant was in Ireland apart from a few weeks time he resided in Canada for the purpose of employment. While filing a Canadian return the appellant claimed taxation-law credits worth $28,717.00. however the Minister had reduced the tax credit to $2,559 by stating that that other credits cannot be claimed pursuant to section 118.94 of the ITA. The section provides that tax credits are not applicable for tax computation of a person who is not an resident of Canada at no time during the year unless all income gained by the person is used for computing the tax in Canada in the year (Canlii, 2018). Reasoning of the judge In this case it was stated by the judge that the provisions of the Canada-Ireland Tax Treaty does not preclude the minister from making such a decision pursuant to section 24(3) and section 24(4) as attempted to be applied by the appellant is not relevant in this case. Conclusion I got to know that in order to claim tax credits the person who is not a resident of Canada, has to have his overall income is computed under Canada taxation for that year References Canlii(2018).Retrieved4February2018,management://www.canlii.org/en/ca/tcc/doc/2018/2018tcc2/2018tcc2.html?searchUrlHash=AAAAAQAMY2FwaXRhbCBsb3NzAAAAAAEresultIndex=2 The Income Tax Act