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a duty to independently research foreign law. See Twohy v. First
Natl. Bank, 758 F.2d 1185, 1193 (7th Cir. 1985) (construing rule
44.1 of the Federal Rules of Civil Procedure). In MacLean v.
Commissioner, 73 T.C. 1045, 1053 (1980), this Court refused to
hold that a taxpayer who offered no evidence of United Kingdom
law was a United Kingdom resident for tax purposes.
In the instant case, petitioners did not introduce or cite
any Canadian law on the issue of residency either at trial or in
their briefs. Even in the instant motion for reconsideration,
petitioners failed to cite a single Canadian statute, regulation,
or case which would be relevant precedent on the issue of
residency for Canadian tax purposes. In their reply brief and in
the instant motion, petitioners cite only Interpretation Bulletin
IT-221R2 issued by Revenue Canada. That bulletin represents the
position of Revenue Canada, the Canadian tax administrator, and
"does not have the binding effect of law". Mattabi Mines Ltd. v.
Minister of Revenue (Ontario) (1988) 53 D.L.R. (4th) 656, 664.
Because petitioners failed to present this Court with any
reference to authoritative Canadian law, it was not substantial
error for this Court to find that petitioner was not a Canadian
resident under Canadian law and therefore refuse to apply the
Canada Convention in the instant case. For that reason, we deny
petitioners' motion for reconsideration.
Moreover, even if we were to accept petitioners' contention
that petitioner was a Canadian resident under Canadian law and
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