Date: 20010904
Docket: 2000-1978-OAS
BETWEEN:
IVOR A. BENNETT,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
Reasons for Judgment
Teskey J.
[1] The Appellant herein appealed a determination of income for the purposes of the calculation of his guaranteed income supplement to the Review Tribunal pursuant to subsection 28(2) of the Old Age Security Act (the « Act » ). The Commissioner of the Review Tribunal referred this matter to the Court.
Facts
[2] There are no facts is dispute.
Arguments
[3] The Appellant argues that I should take into consideration the spirit and intent of the Act and note that it predates the Home Buyers' Plan provisions of the Income Tax Act.
[4] The Supreme Court of Canada has made it abundantly clear that when interpreting tax statutes, the Court must look at the wording and only if the wording is not clear or ambiguous should the Court look at the spirit or intent of the statute.
[5] Unfortunately for the Appellant, the Act and the income tax provisions are clear and unambiguous.
[6] The argument put forward by the agent for the Respondent on the provisions, before or on the calculator for the Appellant's income for the purposes of the Act, is correct and adopted by me.
[7] The appeal is dismissed.
Signed at Ottawa, Canada, this 4th day of September, 2001.
|
"Gordon Teskey" |
J.T.C.C.
COURT FILE NO.: 2000-1978(OAS)
STYLE OF CAUSE: Ivor A. Bennett and The Minister of
Human Resources and Development Canada
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: July 26, 2001
REASONS FOR JUDGMENT BY: The Honorable Judge Gordon Teskey
DATE OF JUDGMENT: September 4, 2001
APPEARANCES:
For the Appellant: The Appellant himself
Agent for the Respondent: Arsalaan Hyder (Student-at-Law)
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2000-1978(OAS)
BETWEEN:
IVOR A. BENNETT,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
Appeal heard on July 26, 2001 at Vancouver, British Columbia, by
the Honourable Judge Gordon Teskey
Appearances
For the Appellant: The Appellant himself
Agent for the Respondent: Arsalaan Hyder (Student-at-Law)
JUDGMENT
The appeal from the determination made pursuant to subsection 28(2) of the Old Age Security Act is dismissed, in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 4th day of September, 2001.
|
"Gordon Teskey" |
J.T.C.C.