A-361-93
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
HER
MAJESTY THE QUEEN
Appellant
-and-
VINCENT
LAO
Respondent
HEARD at Toronto, Ontario, Thursday,
October 23, 1997.
JUDGMENT delivered from the Bench at
Toronto, Ontario, on Thursday, October 23, 1997.
REASONS FOR JUDGMENT BY: LINDEN,
J.A.
A-361-93
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
HER
MAJESTY THE QUEEN
Appellant
-and-
VINCENT
LAO
Respondent
REASONS
FOR JUDGMENT
LINDEN, J.A.:
While Mr. Griffin has made
some cogent arguments about the inconsistencies and injustices of the law in
this area, we are of the view that, unless and until Parliament or the Supreme
Court of Canada revises the law, we are bound to decide these cases in
accordance with the principles enunciated by this Court in Phillips. In
our view, the taxpayer in this case is "better off" because his
"net worth has been increased" by the payment of the so-called
housing allowance of $22,500. He has, to use the words used in Hoefele,
been "enriched" not "restored". Hence, the amount is
taxable under Section 6(1)(a).
In the light of this
conclusion, there is no need to deal with the arguments raised under sections
6(1)(b) and 6(3).
The appeal will be
allowed, the judgment of the Trial Judge will be reversed and the reassessment
of the Minister will be restored. All reasonable and proper costs will be to
the respondent.
"A.M.
Linden"
J.A.
Names
of Counsel and Solicitors of Record
COURT NO: A-361-93
STYLE
OF CAUSE: HER MAJESTY THE QUEEN
-
and -
VINCENT
LAO
DATE OF HEARING: OCTOBER
23, 1997
PLACE OF HEARING: TORONTO,
ONTARIO
REASONS FOR JUDGMENT BY: LINDEN, J.A.
Delivered from the Bench at Toronto,
Ontario
on Thursday, October 23, 1997
APPEARANCES:
Mr.
Donald G. Gibson
Mr.
Henry A. Gluch
For
the Appellant
Mr.
Warren D. Griffin
For
the Respondent
SOLICITORS OF RECORD:
Department
of Justice
222
Queen Street
Ottawa,
Ontario
K1A
0H8
George
Thomson
Deputy
Attorney General
of
Canada
For
the Appellant
Giesbrecht,
Griffin & Funk
60
College Street
Kitchener,
Ontario
N2H
5A1
For
the Respondent
FEDERAL
COURT OF CANADA
Court No.: A-361-93
Between:
HER
MAJESTY THE QUEEN
Appellant
-
and -
VINCENT
LAO
Respondent
REASONS
FOR JUDGMENT
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