Brough v. M.N.R.
T-630-97
McKeown J.
12/6/98
10 pp.
Plaintiff, citizen of Canada, entered Canada from United States in September 1995 by way of private aircraft purchased in U.S.-Plaintiff claimed U.S. residence on entry-Aircraft seized by Canadian Customs Inspector-Customs Inspector determined plaintiff resident of Canada on date of seizure, pursuant to definition of resident in Non-residents' Temporary Importation of Baggage and Conveyances Regulations of Customs Tariff-Plaintiff seeking declaration that, at all material times, not resident of Canada and entitled to import aircraft into Canada without payment of Customs Tariff duties, and entitled to return of $24,321.60 bond posted with Department-Plaintiff claiming Canadian resident until January 4, 1994, when received green card from U.S.; claiming to be non-resident of Canada as of January 5, 1994-Appeal dismissed-Owned home in Palm Springs, California, since 1993, spending four winter months there each year-Most of personal possessions in Palm Springs-Although no cases under Regulations, s. 2 definition of "resident", cases dealing with "resident" and "ordinarily resident" under Income Tax Act, inter alia Thomson v. The Minister of National Revenue, [1946] S.C.R. 209-As shown by facts, plaintiff's ordinary routine never changed after date on which claimed to have become non-resident-Onus on plaintiff to show such change as to lead to conclusion became nonresident of Canada-Fact had not filed tax returns in Canada since 1994 on ground believed himself non-resident not determinative of anything as this has not been tested-Therefore, for purposes of Customs Tariff Regulations, plaintiff has failed to meet onus of showing no longer resident of Canada and of showing defendant erred in finding his settled routine remained same after January 4, 1994, and in particular, in September 1995-Non-residents' Temporary Importation of Baggage and Conveyances Regulations, SOR/87-720, s. 2 "resident"-Customs Tariff, R.S.C., 1985 (3rd Supp.), c. 41.