Date:20010703
Docket: 2001-388-IT-I
BETWEEN:
JOANNE RICHARDS,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
TAX COURT OF CANADA
IN RE: The Income Tax Act
--- Held before Judge Teskey of The Tax Court of Canada, in Courtroom Number 1, 9th Floor, Merrill Lynch Canada Tower, 200 King Street West, Toronto, Ontario, on the 20th day of June, 2001.
Reasons for Judgment
(Delivered from the Bench orally at Toronto, Ontario on June 20th, 2001)
----------------
APPEARANCES:
Joanne Richards For the Appellant
Lesley King For the Respondent
Roberta Colombo - Registrar
Per: M.J. Corcoran (Reporter)
---Upon commencing at 9:44 a.m.
HIS HONOUR: Well, Mrs. Richards, there is no one accusing you of anything improper, it's a question of the facts relating to the Income Tax Act as passed by the Parliament of Canada. It is the Parliament of Canada and the Statutes that they pass that govern the country. I am not allowed to let my heart or my sympathy run away from me because I think a taxpayer is leading a good life and is doing their best to make a life in this country, I have to follow the section.
The Minister is not disputing that you had child care. The Minister is not disputing that you had child care expenses but the Act simply says that those expenses are expensed by the spouse with the least income. Unfortunately for you, your spouse in the year involved had no income. Example, if you had earned, we'll say $30,000, and your husband had earned 10,000, then he would get the child care expenses. On the other hand, if you earn 25,000 and your husband earns 35,000, you would get the deduction.
So you admit the facts that your husband didn't have any income. I take my hat off to you and to your husband. He went out and tried to get and got on the job training. I think that's wonderful and I wish the Act was such that I could award you with the effort that your husband put in and reward you both as a couple because you're the type of people that makes this country the great country it is by working hard and trying to get ahead. My hands are tied. I cannot do anything for you. But believe me, Revenue Canada or the justice lawyer or myself do not consider that you are a bad citizen, do not consider that this is fraud. It's a simple matter. You made a mistake, it happens, it's been corrected, and I thank you for coming and taking your time off. Your pay has probably been docked for not working today and coming here to give your explanation, and the explanation is gladly accepted, and I wish you both luck and both a long and happy marriage. Thank you for coming.
THE REGISTRAR: Order, please. Court is adjourned until tomorrow morning at 9:30.
--- Whereupon the proceedings concluded at 9:47 a.m.
2001-388(IT)I
BETWEEN:
JOANNE MARIE RICHARDS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeal heard on June 20, 2001 at Toronto , Ontario by
the Honourable Judge Gordon Teskey
Appearances
For the Appellant: The Appellant herself
Counsel for the Respondent: Lesley King
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 1997 taxation year is dismissed.
Signed at Ottawa, Canada, this 3rd day of July, 2001.
|
"Gordon Teskey" |
J.T.C.C.