Date: 20030613
Docket: A-456-00
Neutral citation: 2003FCA268
CORAM: DÉCARY J.A.
EVANS J.A.
SHARLOW J.A.
BETWEEN:
HERBERT STONE
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003
JUDGMENT delivered from the Bench at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003
REASONS FOR JUDGMENT BY: SHARLOW J.A.
Date: 20030612
Docket: A-456-00
Neutral citation: 2003FCA268
CORAM: DÉCARY J.A.
EVANS J.A.
SHARLOW J.A.
BETWEEN:
HERBERT STONE
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at St. John's, Newfoundland
and Labrador, on Thursday, June 12, 2003)
SHARLOW J.A.
[1] This is an application for judicial review of a judgment of the Tax Court of Canada dated May 30, 2000 in an appeal by Mr. Stone of his income tax assessment for 1996. He had claimed a deduction for child care expenses under section 63 of the Income Tax Act, R.S.C. 1985, c-1 (5th Supp.) but his claim was disallowed because his 1996 income exceeded the 1996 income of the woman who was his spouse at the end of 1996.
[2] Mr. Stone, although notified of the hearing, did not appear in person nor by counsel. We have determined this matter on the basis of his written submissions.
[3] Subject to some exceptions that do not apply in this case, the formula for the child care expense deduction for a particular year requires the spouse with the lower income for the year to claim the deduction, and precludes the high income spouse from deducting any part of it. Mr. Stone argues that the formula should not apply or should be applied differently in his case, because he was a single parent throughout most of 1996, and married only in October of that year. His argument is based on the Canadian Charter of Rights and Freedoms.
[4] We are not persuaded that there has been any breach of the Charter in this case. Even if we were so persuaded, we would be unable to give Mr. Stone the remedy he seeks because there has been no notice of a constitutional question under section 57 of the Federal Court Act, R.S.C. 1985, c. F-7.
[5] For these reasons this application will be dismissed with costs.
(s) "K. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-456-00
STYLE OF CAUSE: HERBERT STONE v. HER MAJESTY THE QUEEN
PLACE OF HEARING: St. John's, Newfoundland and Labrador
DATE OF HEARING: June 12, 2003
REASONS FOR JUDGMENT : Sharlow J.A.
DATED: June 12, 2003
DELIVERED FROM THE BENCH AT ST. JOHN'S, NEWFOUNDLAND AND LABRADOR ON JUNE 12, 2003
APPEARANCES:
No one appeared FOR THE APPLICANT
Ms. Valerie Miller FOR THE RESPONDENT
St. John's, Newfoundland and Labrador
SOLICITORS OF RECORD:
Mr. Herbert Stone ON HIS OWN BEHALF
Burin Bay, Newfoundland
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
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