Docket: 2004-3210(OAS)
BETWEEN:
ABDUL RAHIM ABDUL-RAHMAN,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
____________________________________________________________________
Appeal heard on
February 14, 2005 at Montreal, Québec
Before: The Honourable Justice
Louise Lamarre Proulx
Appearances:
|
For the Appellant:
|
The Appellant
himself
|
|
|
|
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Counsel for the Respondent:
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Simon Petit
|
____________________________________________________________________
JUDGMENT
The
appeal from a decision of the Minister of Human Resources and Development
Canada, further to a reference from a Review Tribunal pursuant to subsection 28(2) of the Old
Age Security Act, is dismissed in accordance with the attached Reasons for
Judgment.
Signed at Ottawa, Canada, this 2nd day
of March, 2005.
"Louise Lamarre Proulx"
Citation: 2005TCC172
Date: 20050302
Docket: 2004-3210(OAS)
BETWEEN:
ABDUL RAHIM ABDUL-RAHMAN,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
REASONS FOR JUDGMENT
Lamarre
Proulx, J.
[1] This is a reference made by a Review Tribunal,
pursuant to subsection 28(2) of the Old Age Security Act
(the "Act"), for a decision by this Court on whether an
amount of $3,099.30 that is a retirement benefit received from the Quebec
Pension Plan, for the year 2002, shall be included in the calculation of
Mr. Abdul‑Rahman's income for the application of the Act.
[2] The Appellant does not contest that he is entitled to
a retirement pension under the Act Respecting the Quebec Pension Plan
("Quebec Pension Plan"). He argues that it should not be
included in income because it is not an employment income. He also argues that
a pension benefit is defined as being not earned income in a dictionary. In
this respect, he refers to the translation of "rente" that he has
found in a French-English pocket dictionary. The word "rente" is
translated as "unearned income, pension".
[3] Counsel for the Respondent has referred me to the
various legislative provisions applying in this matter.
Analysis and conclusion
[4] Section 2 of the Act, entitled
"Interpretation", defines income as follows:
"income" of a person for a calendar year
means the person's income for the year computed in accordance with the Income
Tax Act, except that ...
[5] The exceptions mentioned are not relevant to this
particular matter.
[6] The relevant part of paragraph 56(1)(a) of
the Income Tax Act reads as follows:
56(1) Without restricting the
generality of section 3, there shall be included in computing the income
of a taxpayer for a taxation year,
(a) Pension
benefits, unemployment insurance benefits, etc. — any amount received
by the taxpayer in the year as, on account or in lieu of payment of, or in
satisfaction of,
(i) a superannuation or
pension benefit including, without limiting the generality of the foregoing,
...
(B) the amount of any benefit
under the Canada Pension Plan or a provincial pension plan as defined in
section 3 of that Act,
...
[7] That provision stipulates that an amount of any
benefit received by a taxpayer under a provincial plan as defined in section 3
of the Canada Pension Plan must be included in the taxpayer's income.
[8] Section 3 of the Canada Pension Plan reads
as follows:
APPLICATION AND OPERATION OF ACT
3(1) In this Act,
"provincial pension plan" means a plan of
old age pensions and supplementary benefits for the establishment and operation
of which provision has been made as described in paragraph (a) or (b)
of the definition of "province providing a comprehensive pension
plan" under a law of a province providing a comprehensive pension plan.
"province providing a comprehensive pension
plan" means a province prescribed by a regulation made on the
recommendation of the Minister of Human Resources Development for the purposes
of this Act as a province
(a) the government of
which has, on or before May 3, 1965, signified the intention of that
province to provide for the establishment and operation in that province, in
lieu of the operation therein of this Act, of a plan of old age pensions and
supplementary benefits providing for the making of contributions thereunder
commencing with the year 1966 and providing for the payment of benefits
thereunder comparable to those provided by this Act, or
...
[9] The Prescribed Province Pension Regulations
read as follows:
1. These Regulations may be cited as the Prescribed
Province Pension Regulations.
2. The Province of Quebec is hereby prescribed, for the
purposes of the Canada Pension Plan, as a province the government of
which has, before the 30th day after April 3, 1965, signified the
intention of such province to provide for the establishment and operation in
that province, in lieu of the operation therein of the Canada Pension Plan,
of a plan of old age pensions and supplementary benefits providing for the
making of contributions thereunder, commencing with the year 1966 and providing
for the payment of benefits thereunder comparable to those provided by the Canada
Pension Plan.
[10] Section 105 of the Québec Pension Plan
reads as follows:
QUALIFICATIONS
FOR BENEFIT
Kinds of
pensions
105 The Board shall, subject to
the rules laid down in this Act, pay the following pensions and benefits:
(a) a retirement pension to a qualified
contributor;
...
[11] According to the rules on statutory interpretation, a
tribunal will refer to dictionaries to understand the meaning of a word only if
it is not defined in a statute.
[12] In this instance, the legislative intent is quite
clear. "Income" is defined in the Old Age Security Act, as
being income as computed in the Income Tax Act. A tribunal may not go
further than that. I may say however in passing that the definitions that I
have found in the dictionaries are not at odd with this meaning.
[13] Pursuant to subparagraph 56(1)(a) of the Income
Tax Act, the amount of any benefit received under the Quebec Pension
Plan must be included in the calculation of income
[14] Consequently, the amount of
$3,099.30 is to be included in the calculation of income for the application of
the Old Age Security Act.
Signed at Ottawa, Canada, this 2nd day of March, 2005.
"Louise Lamarre Proulx"
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