Ryan P. Rabinovitch

The respondent brought a motion under Rule 58 of the Tax Court of Canada Rules (General Procedure) for an order determining whether subsection 191(1) of the Excise Tax Act applied to the self-supply of a residential complex.

The appellant opposed the motion as premature because discovery had not yet occurred and material facts regarding the appellant's intention to sell the units were in dispute.

The Court dismissed the motion, finding that it was premature prior to discovery and that the disputed material facts were too closely linked to the remaining issues to be determined at trial.

The appellant, a Canadian citizen residing in Canada, appealed a reassessment of his 2019 income tax that denied a deduction for employment income earned while working for the Organisation internationale de la Francophonie (OIF) in Haiti.

The appellant argued that the income was exempt from Canadian tax under the OIF Treaty, the OIF Order, and section 81 of the Income Tax Act, and that the OIF was a prescribed international organization under subparagraph 110(1)(f)(iii).

The Tax Court of Canada dismissed the appeal, finding that the relevant treaties and legislation explicitly exclude Canadian citizens residing in Canada from the tax exemption.

Furthermore, the Court held that the OIF is not a prescribed international organization because it is not a specialized agency of the United Nations.

The Court also rejected the appellant's claim of a calculation error, noting that the Minister had already granted a foreign tax credit for the tax levied by the OIF.