Conrad Black: Chief Justice Gerald Rip

Chief Justice Gerald Rip: Chief Justice Gerald Rip sided with the CRA's argument in a dispute over Black's residency status because he owned homes in both Canada and the United Kingdom, according to Huffington Post. "Therefore, I determine that the Minister of National Revenue may assess tax against the applicant on the basis that he was a resident of Canada for the purposes of the Income Tax Act." Conrad Black owes the Canadian government taxes on income and taxable benefits from 2002, according to a ruling by the Tax Court of Canada. "As a resident of Canada, he is subject to tax on his worldwide income, including from employment in a third state unless the Canada-United Kingdom Income Tax Convention determines otherwise, which it does not," Rip wrote in his Jan. 14 ruling. (www.immigrantscanada.com). As reported in the news.