Date: 19980612
Docket: A-877-97
CORAM: STONE, J.A.
DENAULT, J.A.
LINDEN, J.A.
BETWEEN:
MARILYN FRIIS
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Halifax, Nova Scotia, on Friday, June 12, 1998
Judgment delivered from the Bench on Friday, June 12, 1998
REASONS FOR JUDGMENT BY: LINDEN J.A.
CONCURRED IN BY: STONE J.A.
DISSENTING REASONS FOR JUDGMENT BY: DENAULT J.A.
Date: 19980612
Docket: A-877-97
CORAM: STONE, J.A.
DENAULT, J.A.
LINDEN, J.A.
BETWEEN:
MARILYN FRIIS
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGEMENT
LINDEN, J.A.
[1] In my view, this section 28 application should be allowed in the light of this Court's decision in Johnston v. Canada [1998] F.C.J. No. 169 which was released following the Tax Court Judge's decision in this case. In that case, Justice Létourneau, quoting Judge Bowman in another case (Radage v. R. [1996] 3 C.T.C. 2510), indicated that these "provisions must be given a humane and compassionate construction" and should not be interpreted "so restrictively as to negate or comprise the legislative intent", which is to "provide modest relief to persons who fall within a relatively restricted category of markedly physically or mentally impaired persons. The intent is neither to give the credit to every one who suffers from a disability nor to erect a hurdle that is
Page: 2
impossible for virtually every disabled person to surmount. It obviously recognizes that disabled persons need such tax relief and it is intended to be of benefit to such persons.".
[2] I am, therefore, of the view that the matter should be referred back to the Tax Court of Canada for rehearing on the basis of the principles articulated in Johnston v. Canada and the interpretation of the Act contained in that case.
[3] The section 28 application will be allowed, the decision of the Tax Court of Canada set aside, and the matter remitted to that court for rehearing in the light of the decision of this Court in Johnston v. Canada.
"Allen M. Linden"
J.A.
"I agree
A.J. Stone J.A."
Date: 19980612
Docket: A-877-97
CORAM: STONE, J.A.
DENAULT, J.A.
LINDEN, J.A.
BETWEEN:
MARILYN FRIIS
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
DISSENTING REASONS FOR JUDGEMENT
DENAULT, J.A.
[1] Even though the Tax Court Judge did not have the benefit of the judgement of this Court in Johnston v. Canada when he rendered this decision, I am of the view that he properly assessed the evidence that was before the Court and made no error of law in so doing. I would therefore dismiss the application for judicial review.
"Pierre Denault"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-877-97
| STYLE OF CAUSE: Marilyn Friis v. Her Majesty the Queen |
| PLACE OF HEARING: Halifax, N.S. |
DATE OF HEARING: June 12, 1998
REASONS FOR JUDGMENT BY: Stone J.A.
CONCURRED IN BY: (Linden J.A.)
DISSENTING REASONS FOR JUDGMENT BY: Denault J.A.
DATED: June 12, 1998
APPEARANCES:
Marilyn Friis For the Applicant
Lynn Gillis & Marcel Prevost For the Respondent
SOLICITORS OF RECORD:
Marilyn Friis For the Applicant
Lawrencetown, Nova Scotia
George Thomson For the Respondent
Deputy Attorney General of Canada
Ottawa, Ontario
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