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Cheek and Her Majesty the Queen

Case No. 1999-1113(IT)G (2002)

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Cheek and Her Majesty the Queen

Canada Tax Court
Case No. 1999-1113(IT)G (2002)

SH

Facts

Tom Cheek was a United States resident and well-known baseball radio commentator who travelled to Canada for all of the home games of the Toronto Blue Jays to broadcast on radio a description of the games. Cheek reported the amounts of income earned in Canada from his radio broadcasts for the years 1993, 1994, 1995, and 1996, but he then deducted those same amounts on the assumption that such amounts were exempt from tax in Canada because of a provision in the Canada-United States Tax Convention. The minister of national revenue disallowed the deduction of the amounts claimed. Cheek appealed.

Rule of Law

Issue

Holding and Reasoning (Mogan, J.)

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