98-1726(IT)I
1999-14(IT)I
BETWEEN:
NURI JAZAIRI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on October 22, 1999 at Toronto, Ontario, by
the Honourable Deputy Judge D.E. Taylor
Appearances
Counsel for the Appellant: Colin Campbell
John Tannant (Student-at-Law)
Counsel for the Respondent: Kelly Smith
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 1994, 1995, 1996 and 1997 taxation years are dismissed in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 12th day of November 1999.
|
"D.E. Taylor" |
D.J.T.C.C.
Date: 19991112
Docket: 98-1726(IT)I
99-14(IT)I
BETWEEN:
NURI JAZAIRI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
TAYLOR, D.J.T.C.C.
[1] These are appeals heard in Toronto, Ontario, on October 22, 1999 against the assessments for the years 1994, 1995, 1996 and 1997 under the Income Tax Act (the "Act") in which the Respondent had disallowed claims for legal fees agreed upon at trial for $11,533.80, $12,439.95, $35,047.90 and $36,459.10 respectively.
[2] The position of the Appellant is summarized in his detailed Notice of Appeal for the year 1997 as follows:
"I believe I am entitled to deduct my legal costs pursuant to the provisions of paragraph 8(1)(b) of the Income Tax Act. The Ontario Human Rights Commission found evidence of discrimination in the denial of my application for promotion to the rank of Full Professor back in 1984, which involves a higher salary. I sought then and I am still seeking in the court retroactive promotion and compensation. The employer at one point offered a monetary settlement which was made expressly subject to Revenue Canada regulations and this would have added this amount to my taxable income."
[3] For the Respondent, in the Reply to the Notice of Appeal the situation was:
"... the Appellant did not pay the Amount of legal fees in the 1997 taxation year in order to collect or establish a right to salary or wages owed to him by his employer York University in accordance with paragraph 8(1)(b) of the Act. He states that the legal fees were personal or living expenses of the Appellant the deduction of which is prohibited by subsection 8(2) of the Act."
[4] The pleadings for the three prior years were essentially similar.
[5] The testimony and evidence leads to only one conclusion - the Appellant was denied a promotion to full professor at York University, and he is essentially claiming legal fees expended in pursuit of his contention that this was denied based on some form of discrimination, and that his is entitled to not only the desired promotion but the salary and benefits attached thereto. This Court is not charged with the responsibility of deciding whether in fact his contention is warranted. The only role for this Court is to determine if the claims fall within the terms and parameters of the Act. I have not been persuaded that the precise wording of the relevant parts of the Act encompass the Appellant's claim.
[6] The appeals are dismissed.
Signed at Ottawa, Canada, this 12th day of November 1999.
|
"D.E. Taylor" |
D.J.T.C.C.
COURT FILE NO.: 98-1726(IT)I
99-14(IT)I
STYLE OF CAUSE: Nuri Jazairi and H.M.Q.
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: October 22, 1999
REASONS FOR JUDGMENT BY: the Honourable Deputy Judge D.E. Taylor
DATE OF JUDGMENT: November 12, 1999
APPEARANCES:
Counsel for the Appellant: Colin Campbell
Counsel for the Respondent: Kelly Smith
COUNSEL OF RECORD:
For the Appellant:
Name: Colin Campbell
John Tennant (Student-at-Law)
Firm: Davies, Ward & Beck
Toronto, Ontario
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada