Létourneau
J.A.:
Notwithstanding
the
able
argument
of
counsel
for
the
applicant,
we
can
see
no
error
in
the
Tax
Court
judge’s
decision
which
would
require
or
justify
our
intervention.
We
agree
with
the
Tax
Court
judge
that
paragraph
3(f)
of
the
Income
Tax
Act
(Act),
in
its
actual
form,
is
bound
to
and
does
create
some
injustice
in
rare
cases
such
as
the
present
one
where
the
taxpayer’s
spouse
who
incurred
a
business
loss
for
the
taxation
year
is
deemed
to
have
a
positive
income
in
an
amount
equal
to
zero.
As
a
result,
the
taxpayer’s
spouse
ends
up
with
an
income
lower
than
that
of
the
taxpayer
and,
therefore,
is,
as
a
supporting
person,
the
one
who,
under
subsection
63(2)
of
the
Act,
is
entitled
to
claim
the
deduction
for
child
care
expenses,
such
entitlement
being
of
no
use
to
him
in
the
circumstances.
The
end
result
in
the
present
case
is
unfortunate,
but
the
law
is
clear
and
leaves
the
courts
with
no
other
choice
than
to
apply
it
as
it
is.
Regretfully,
we
have
to
dismiss
this
application.
The
respondent
is
entitled
to
Her
costs
if
required.
Appeal
dismissed.
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