Docket: 2007-4087(OAS)
BETWEEN:
DJIVAPREMDJEE BADOURALY,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND SOCIAL DEVELOPMENT,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the
appeal of Djarina Goulamaly (2007-4092 (OAS)) on February 19, 2008, at Montréal, Quebec
Before: The Honourable Justice
Gaston Jorré
Appearances:
|
For the Appellant:
|
The Appellant himself
|
|
|
|
|
Counsel for the Respondent:
|
Claude Lamoureux
|
____________________________________________________________________
JUDGMENT
Whereas the Appellant appealed to a Review
Tribunal from a decision made by the Respondent under the Old Age Security
Act, R.S.C. 1985, c. O‑9 ("the Act");
And whereas the ground of the Appellant's
appeal was the amount of his income for the 2005 base year, and this ground was
referred for decision to the Tax Court of Canada under subsection 28(2) of
the Act;
Having heard the Appellant's testimony, and
the submissions of the Appellant and of counsel for the Respondent;
The Court holds that the Respondent did not
err in determining the amount of the Appellant's income for the 2005 base year.
The appeal is therefore dismissed, and the Commissioner of Review Tribunals
shall be notified accordingly.
Signed at Ottawa, Canada,
this 2nd day of April 2008.
"Gaston Jorré"
Translation
certified true
on this 9th day of
May 2008.
Brian McCordick,
Translator
Docket: 2007-4092(OAS)
BETWEEN:
DJARINA GOULAMALY,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND SOCIAL DEVELOPMENT,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the
appeal of Djivapremdjee Badouraly (2007-4087 (OAS))
on February 19, 2008, at Montréal,
Quebec
Before: The Honourable Justice Gaston Jorré
Appearances:
|
For the Appellant:
|
The Appellant himself
|
|
|
|
|
Counsel for the Respondent:
|
Claude Lamoureux
|
____________________________________________________________________
JUDGMENT
Whereas the Appellant appealed to a Review
Tribunal from a decision made by the Respondent under the Old Age Security
Act, R.S.C. 1985, c. O‑9 ("the Act");
And whereas the ground of the Appellant's
appeal was the amount of Mr. Badouraly's income for the 2005 base year,
and this ground was referred for decision to the Tax Court of Canada under
subsection 28(2) of the Act;
Having heard the Appellant's testimony, and
the submissions of the Appellant and of counsel for the Respondent;
The Court holds that the Respondent did not
err in determining the amount of Mr. Badouraly's income for the 2005 base
year. The appeal is therefore dismissed, and the Commissioner of Review
Tribunals shall be notified accordingly.
Signed at Ottawa, Canada, this 2nd day of April 2008.
"Gaston Jorré"
Translation
certified true
on this 9th day of
May 2008.
Brian McCordick,
Translator
Citation: 2008TCC182
Date: 20080402
Dockets: 2007-4087(OAS),
2007-4092(OAS)
BETWEEN:
DJIVAPREMDJEE BADOURALY,
DJARINA GOULAMALY,
Appellants,
and
THE MINISTER OF HUMAN RESOURCES
AND
SOCIAL DEVELOPMENT,
Respondent.
[OFFICIAL ENGLISH
TRANSLATION]
REASONS FOR JUDGMENT
Jorré J.
[1] This is a reference
from a Review Tribunal under subsection 28(2) of the Old Age Security Act
("the Act").
[2] Both appeals were
heard on common evidence.
[3] In 2004, Mr. Badouraly
was laid off by his employer, which paid him only two weeks of salary as
severance pay. The Appellant was, however, entitled to a greater amount.
[4] Mr. Badouraly had
to file a complaint with the Commission des normes du travail du Québec. Subsequently,
in 2005, he received an additional gross amount of $5,520 from the employer.
[5] The issue is whether this amount of $5,520
is part of Mr. Badouraly's income for the year 2005 within the meaning of
section 2 of the Act.
[6] This issue is
significant because the inclusion of the amount reduces both Mr. Badouraly
and Ms. Goulamaly's Guaranteed Income Supplement.
[7] I note that the
Minister reduced the included amount by $1,500, which is equal to the amount of
employment insurance benefits repaid by Mr. Badouraly in 2005.
[8] The Appellants'
position is that the amount of $5,520 should not be included in computing the
income for 2005 because the employer should have paid it to him in 2004.
[9] Section 2 of the
Act provides that income must be computed in accordance with the rules
contained in the Income Tax Act (ITA). For income tax purposes,
the amount of $5,520 must be included at the time that it was received.
[10] Consequently, I must,
regretfully, confirm that the Minister of Human Resources and Social
Development correctly included the amount of $5,520 for the 2005 base year. I
have a great deal of sympathy for the Appellants, but this outcome results from
the employer's failure to fulfil its obligations in 2004, not from an
error on the Minister's part.
Signed at Ottawa, Canada, this
2nd day of April 2008.
"Gaston Jorré"
Translation certified true
on this 9th day of May 2008.
Brian McCordick, Translator
CITATION: 2008TCC182
COURT FILE NOS.: 2007-4087(OAS), 2007-4092(OAS)
STYLES OF CAUSE: DJIVAPREMDJEE BADOURALY v. THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT, DJARINA GOULAMALY v. THE MINISTER
OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT
PLACE OF HEARING: Montréal,
Quebec
DATE OF HEARING: February 19, 2008
REASONS FOR
JUDGMENT BY: The Honourable Justice Gaston Jorré
DATE OF JUDGMENT: April 2,
2008
APPEARANCES:
|
For the
Appellants:
|
The Appellants themselves
|
|
|
|
|
Counsel for the Respondent:
|
Claude Lamoureux
|
COUNSEL OF RECORD:
For the
Appellants:
Name:
Firm:
For the
Respondent: John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa, Canada
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