Canada ( Minister of Citizenship and Immigration ) v. Lu
T-624-98
Rothstein J.
16/11/98
3 pp.
Appeal from Citizenship Judge's decision-Respondent out of Canada 54%, 19%, 44% and 51% of time respectively in each of four years prior to citizenship application-Works for Canadian company, Greenland Sales Ltd.-Greenland Sales indicating respondent, merchandise specialist, one of most important assets-Success, popularity of company's product direct result of his hard work, quality control, merchandise comparisons-But income tax returns showing earned $7,504 in 1993 (year joined Greenland); $7,498 in 1994; $17,501 in 1995; $15,023 in 1996-Not credible respondent's income from Greenland amounts disclosed on income tax returns in Canada-Applicant for Canadian citizenship, requesting consideration when not physically present in Canada for required period of time under Citizenship Act, must be scrupulous in complying with Canadian income tax requirements-Other citizens must report world-wide income on income tax returns-Those who travel, work out of country in no different position-If wish to be considered for citizenship purposes, must act like residents for income tax purposes-Respondent's income tax returns affect credibility to extent Court rejecting argument having close ties to Canada satisfying residency requirement-Appeal allowed-Citizenship Act, R.S.C., 1985, c. C-29.