Merrill v. CRA - Submissions to Appeal Judge's Decision at Trial, March 22-2021

File 91448-1

Thank you for this opportunity, I will attempt to be as direct and as brief as possible in the interest of everyone’s time.

Before proceeding to the heart of the Defendant’s argument that Judge Smith erred in his decision, I would first like to address a number of the Judge’s mistakes in his “Reasons For Judgement” of August 7th 2020:

First, in his Introduction, at point {1} Judge Smith states that (Mr. Merrill) “believes he is not a “person” within the definition of the Income Tax Act.”

This is incorrect – Mr. Merrill is absolutely a “person” within the definition of the Act, to wit:

person, or any word or expression descriptive of a person, includes any corporation, and any entity exempt, because of subsection 149(1), from tax under Part I on all or part of the entity’s taxable income and the heirs, executors, liquidators of a succession, administrators or other legal representatives of such a person, according to the law of that part of Canada to which the context extends; (personne)

For the record, from our very first contact with the Crown’s witness in 2019, Chris Pagette, and in all three notices delivered to him subsequently, and within the Defendant’s Affidavit at Trial, it was clearly stated that STEVE MERRILL is a “person” … the taxpayer, a corporation, and that Steven James Merrill is a man acting in the capacity as the “legal representative” for IT!

Read the entire document (7 pages),

Merrill v CRA Submissions at Appeal 3-22
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