D
E
Taylor
[ORALLY]:—This
is
an
appeal
from
Eva
Edna
Racette
with
respect
to
the
amount
of
money
($67,800)
received
as
a
result
of
a
judgment
dated
July
6,
1977
from
the
Court
of
Queen’s
Bench
of
Saskatchewan.
The
matter
at
issue
is
the
taxability
of
that
sum
of
money.
Counsel
has
put
forward
two
bases
upon
which
that
should
not
be
the
result.
First,
the
money
was
not
taxable
within
the
framework
of
the
Income
Tax
Act.
The
Board
has
been
given
a
copy
of
the
decision
of
July
6,
1977
and
I
fail
to
find
therein
any
basis
upon
which
it
should
be
excluded
from
taxable
income.
Second,
counsel
has
submitted
that
if
indeed
it
is
taxable,
it
is
not
a
salary
or
employment
income
but
rather
from
business.
I
quote
from
page
8
of
the
judgment
of
July
6,
1977:
Under
the
Dependants’
Relief
Act
I
am
empowered
to
decide
what
is
reasonable
but
in
common
law
I
am
not
able
to
do
that.
.
.
.
in
my
mind
there
is
no
doubt
that
she
is
entitled
to
considerable
compensation.
The
learned
judge
then
proceeded
to
define
what
we
may
regard
as
compensation.
It
is,
of
course,
impossible
to
be
precise
and
to
determine
exactly
what
compensation
she
is
entitled
to.
On
the
basis
of
the
evidence
I
cannot
compensate
her
as
a
fully
qualified
farm
manager
even
if
Bearden
left
her
in
that
capacity.
She
was
something
more
than
housekeeper
plus
farm
labourer
and
less
than
farm
manager.
In
any
of
those
capacities,
the
appellant
would
be
clearly
an
employee,
as
I
understand
it.
The
appeal
is
dismissed,
the
amount
is
taxable
in
the
year
received.
Appeal
dismissed.
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