Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439

Citations
90 DTC 6662, [1990] 2 S.C.R. 1322, [1990] 2 CTC 439

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Text of decision

Lamer, C.J.C. [Orally]: —The judgment of the Court will be delivered by Mr. Justice Sopinka.

Sopinka, J. [Per Curiam]: — We are not satisfied that the payments by way of strike pay in this case come within the definition of "income . . . from a source" Within the meaning of section 3 of the Income Tax Act. In these circumstances the benefit of the doubt must go to the taxpayers. The appeal is therefore allowed and the decision of the Tax Review Board is restored. The appellants are to have their costs throughout.

Appeal allowed.

Summaries

Summary Under

Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a)

payment from union to support another strike was non-taxable

Amounts received by an employee of the Saskatchewan Liquor Board from the Saskatchewan Government Employees' Union (the "SGEU") in consideration of his agreement in support of a strike by government employees who were not Liquor Board employees, to withdraw his services from the Liquor Board, were not taxable to him as income from a source.

Summary Under

Tax Topics - Statutory Interpretation - Resolving Ambiguity

doubt went to the taxpayer

The Court was not satisfied that payments by way of strike pay constituted "income ... from a source" within the meaning of s. 3 and "in these circumstances the benefit of the doubt must go to the taxpayers".

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Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439

Citations90 DTC 6662, [1990] 2 S.C.R. 1322, [1990] 2 CTC 439

Case tabs

Citations
90 DTC 6662, [1990] 2 S.C.R. 1322, [1990] 2 CTC 439