Date: 20031024
Docket: A-410-02
Citation: 2003 FCA 396
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
YVES ANDRÉ RIO
Applicant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
Hearing held at Montréal, Quebec, on October 23, 2003.
Judgment rendered at Montréal, Quebec, on October 24, 2003.
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: NADON J.A.
PELLETIER J.A.
Date: 20031024
Docket: A-410-02
Citation: 2003 FCA 396
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
YVES ANDRÉ RIO
Applicant
and
THE ATTORNEY GENERAL
OF CANADA
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] Despite the well presented submissions of Mr. Rio, who is employed by the Quebec Ministère du Revenu, I was not persuaded that Judge Archambault of the Tax Court of Canada made an error justifying this Court's intervention.
[2] I am satisfied that the housing allowance received by Mr. Rio from his employer for the period at issue, as a result of the fact that he went to perform his duties in Toronto, meets the three criteria set by this Court in MacDonald v. Canada, [1994] F.C.J. No. 378 (QL), paragraph 14, to define what is a taxable allowance for the purposes of paragraph 6(1)(b) of the Income Tax Act, R.S.C. 1985, c. 1 as amended ("the Act"), namely that the predetermined amount did not correspond to the actual amount of the expense incurred, that it was for a specific purpose and that the recipient of the allowance could use it as he chose.
[3] I am also satisfied that the effective date subsection 6(23) of the Act, enacted by Parliament for greater certainty, in no way affects the implementation here of the rules set forth in MacDonald regarding a taxable allowance. Subsection 6(23) was added to the Act in 1999 by section 2, chapter 22 of the 1999 statutes, and reads:
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Employer-provided housing subsidies
(23) For greater certainty, an amount paid or the value of assistance provided by any person in respect of, in the course of or because of, an individual's office or employment in respect of the cost of, the financing of, the use of or the right to use, a residence is, for the purposes of this section, a benefit received by the individual because of the office or employment.
(My emphasis.)
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Subvention au logement reçue de l'employeur
(23) Il est entendu que le montant payé ou la valeur de l'aide fournie par une personne relativement à la charge ou à l'emploi d'un particulier, ou dans le cadre ou en raison de cette charge ou de cet emploi, au titre du coût, du financement ou de l'utilisation d'une résidence, ou du droit de l'utiliser, constitue, pour l'application du présent article, un avantage reçu par le particulier en raison de la charge ou de l'emploi.
(Je souligne.)
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[4] For these reasons, I would dismiss the application for judicial review.
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"Gilles Létourneau"
J.A.
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"I concur.
Marc Nadon J.A."
"I concur.
J.D. Denis Pelletier J.A."
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-410-02
STYLE OF CAUSE: YVES ANDRÉ RIO
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: October 23, 2003
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: NADON J.A.
PELLETIER J.A.
DATE OF REASONS: October 24, 2003
APPEARANCES:
Yves André Rio FOR THE APPLICANT
Mounes Ayadi FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec
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