Précis: Ms. Hatt worked as a federal civil servant from July 1978 to October 2007. She took unpaid leave in 2003 and worked for an international organization until her retirement from her civil service job in 2007. It was agreed that between 2003 and 2007 she was a non-resident. In 2007 she contributed $22,799 to her registered pension plan (“RPP”). She claimed that this gave rise to a non-capital loss of $20,302. She returned to Canada in 2010 and when filing her 2010 tax return she applied that non-capital loss carry forward from 2007.
Hatt v. R. - TCC: Taxpayer entitled to carry forward employment loss from time she was non-residentREAD MORE »