LéTourneau
J.A.
(McGuigan
and
Robertson,
JJ.A.,
:-Despite
the
forceful
arguments
of
Mr.
Adler
who
represented
himself,
we
are
of
the
view
that
the
Tax
Court
judge
committed
no
error
of
law
in
coming
to
the
conclusion
that
the
severance
pay
that
the
applicant
received
upon
his
retirement
after
26
years
of
service
in
the
public
service
constituted
a
retiring
allowance
as
defined
in
subsection
248(1)
of
the
Income
Tax
Act,
R.S.C.
1985,
c.
1
(5th
Supp.)
(the
"Act"),
i.e.,
an
amount
received
on
retirement
from
employment
in
recognition
of
his
long
service
with
his
employer.
We
agree
that
the
amount
of
the
severance
pay
should
have
been
included
in
the
computation
of
the
applicant’s
income
under
subparagraph
56(l)(a)(ii)
of
the
Act
for
the
year
1991
and
was
taxable
in
that
year.
Consequently,
the
application
will
be
dismissed.
Application
dismissed.
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