Précis: Mr. Nonis was an American resident who worked a few days a year in Canada for a period of time. He filed his 2013 and 2014 returns prorated based on the number of days he spent in Canada in those years. This was accepted by the Minister. For 2015 and 2016 he followed the same proration method but the Minister rejected it and imposed the ratios used in 2013 and 2014 even though Mr. Nonis spent fewer days in Canada in 2015 and 2016: 37 days and zero days, respectively. Bocock J. allowed Mr. Nonis’ appeal holding that the Minister’s alleged discretion to use a notional proration was not a reasonable statutory construction under the circumstances.
Nonis v. R. – TCC: Minister’s allocation of employment income earned in Canada by a non-resident was not reasonable – taxpayer’s appeal allowedREAD MORE »