The Queen v. Fairey, 91 DTC 5230 (FCTD)

The taxpayer's employer, the Cancer Control Agency of British Columbia, was required by statute to deduct an amount from the taxpayer's monthly salary and pay the amount over to a pension fund operated under the provisions of that statute. Muldoon J. found that such pension amounts were received by the taxpayer for purposes of s. 5(1) in that they constituted a part of, and were by law deducted from, his salary.

The taxpayer's employer, the Cancer Control Agency of British Columbia, was required by statute to deduct an amount from the taxpayer's monthly salary and pay the amount over to a pension fund operated under the provisions of that statute. Muldoon J. found that the taxpayer had concurred in such payment for purposes of s. 56(2) "because in order to accept the employment, the employee must accept the mandatory conditions of employment" (p. 5234) including, in this case, the pension arrangements.