Babin v. The Queen, docket 1999-2089(IT)I (Informal Procedure)

[OFFICIAL ENGLISH TRANSLATION]

1999-2089(IT)I

BETWEEN:

DORIS BABIN,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Appeal heard on August 1, 2000, at Bathurst, New Brunswick, by

the Honourable Deputy Judge J.F. Somers

Appearances

For the Appellant:                                The Appellant herself

Counsel for the Respondent:                Alain Gareau

JUDGMENT

          The appeal from the assessment made under the Income Tax Act for the 1997 taxation year is dismissed in accordance with the attached Reasons for Judgment.

Signed at Ottawa, Canada, this 8th day of September 2000.

"J.F. Somers"

D.J.T.C.C.

Translation certified true

on this 19^th day of September 2003.

Sophie Debbané, Revisor

[OFFICIAL ENGLISH TRANSLATION]

Date: 20000908

Docket: 1999-2089(IT)I

BETWEEN:

DORIS BABIN,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Somers, D.J.T.C.C.

[1]      This appeal was heard at Bathurst, New Brunswick, on August 1, 2000, under the informal procedure.

[2]      By a Notice of Reassessment dated October 5, 1998, the appellant was informed that, in computing her taxable income for the 1997 taxation year, the payments for child care expenses in the amount of $3,000 were not allowable deductions.

[3]      In dismissing the appellant's claim, the Minister of National Revenue (the "Minister") relied on the following findings or assumptions of fact, which were admitted or denied by the appellant:

          [TRANSLATION]

(a)         the payments for child care expenses in the amount of $3,000 claimed by the appellant were made to her daughter (hereinafter the "caregiver"); (admitted)

(b)         the caregiver was related to the appellant; (admitted)

(c)         the appellant's caregiver was born on September 20, 1980; (admitted)

(d)         the appellant's caregiver was under 18 years of age during the taxation year at issue; (admitted)

(e)         the child care expenses were not allowable. (denied)

[4]      The appellant admitted at the hearing of this appeal that the caregiver, Nathalie Babin, was her daughter, who was 17 years old in 1997. The caregiver no longer lived at home but with her boyfriend, about seven minutes by car from the appellant's residence. The appellant worked part-time at a place about ten minutes away by car. The caregiver took care of the appellant's daughter who was 13 years old and paralysed on her right side.

[5]      Under subparagraph 63(3)(b)(ii) of the Income Tax Act, a taxpayer may not deduct child care expenses for a taxation year where the caregiver is under 18 years of age and related to the taxpayer.

[6]      The payments to the appellant's caregiver for child care expenses in the amount of $3,000 are not expenses that may be allowed as a deduction under subparagraph 63(3)(b)(ii) of the Income Tax Act for the 1997 taxation year.

[7]      The appeal is dismissed.

Signed at Ottawa, Canada, this 8th day of September 2000.

"J.F. Somers"

D.J.T.C.C.

Cases considered:

Ross v. Canada, [1993] T.C.J. No. 237

Zinn v. Canada, [1999] T.C.J. No. 522

Translation certified true

on this 19^th day of September 2003.

Sophie Debbané, Revisor