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.
J.T.C.C.
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