Ģ��ƵDT/2012/199

Ģ��ƵAT Held or Ģ��ƵDT Pronouncements

Confirmative decisions: These decisions do not re-open time limits for formal contestation.

Decision Contested or Judgment/Order Appealed

The Applicant appealed the decision to require him to remit to the Income Tax Unit the amount of USD 52,595 alleged to have been overpaid as an advance to his 2007 Tax Settlement, and the decisions to compel him to use his wife��s foreign income tax credits to reduce his tax liabilities in 2008, 2009 and 2010 without reimbursement for the amount of the reductions. The Ģ��ƵDT found that only the decision concerning the Statement of 2010 Tax Settlement is receivable since appropriate action, i.e. the request for management evaluation, was taken timely and prior to submitting an application to the Tribunal. In addition, the Tribunal requested the Respondent to submit observations on the merits of the case taking into consideration a recent Ģ��ƵAT Judgment, namely Johnson 2012-Ģ��ƵAT-240.

Legal Principle(s)

N/A

Outcome

Judgment entered for Applicant in full or in part

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The judgment summaries were generally prepared in English. They were translated into French and are being reviewed for accuracy of the translation.

Applicants/Appellants

McCloskey

Entity

Case Number(s)

Tribunal

Registry

Date of Judgement