Docket: 2011-1138(IT)I
BETWEEN:
GERARD SHANAHAN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal
heard on November 10, 2011 at Calgary, Alberta
Before: The Honourable
Justice Wyman W. Webb
Appearances:
|
For the
Appellant:
|
The
Appellant Himself
|
|
Counsel for the Respondent:
|
Adam Gotfried
|
____________________________________________________________________
JUDGMENT
The
Appellant’s appeal is dismissed, without costs.
Signed
at Ottawa, Canada, this 29th day of November, 2011.
“Wyman W. Webb”
Citation: 2011TCC530
Date: 20111129
Docket: 2011-1138(IT)I
BETWEEN:
GERARD SHANAHAN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Webb, J.
[1]
The Appellant was
reassessed to include in his income a benefit from employment in the amount of
$2,997 in relation to a trip to Las
Vegas taken by the Appellant
and his spouse in January 2007. The Appellant’s former employer paid for the
trip.
[2]
The Appellant was,
until August 2007, working for 998699 Alberta Ltd. which was carrying on
business as Hyatt Automotive Group. Since the Appellant in 2007 had been working
for this company for five or more years, he (as well as the other employees who
had been working for the company for five or more years) was rewarded with a
trip to Las Vegas. The Appellant and his spouse took the
trip and the Appellant confirmed that there was no business element to the trip
- it was simply a reward for employees who had been working for five or more
years. The cost of the trip was $2,997 and this was paid by 998699 Alberta Ltd.
[3]
Paragraph 6(1)(a)
of the Income Tax Act provides in part that:
6. (1) There shall be included in computing the income of a
taxpayer for a taxation year as income from an office or employment such of the
following amounts as are applicable:
(a) the value of board, lodging and other benefits of any kind
whatever received or enjoyed by the taxpayer in the year in respect of, in the
course of, or by virtue of an office or employment,
[4]
Unfortunately the
Appellant’s former employer did not inform the Appellant that he would be
considered to have a benefit from employment in relation to this trip nor was
this benefit from employment included on his T4 slip. The benefit was
discovered by the Canada Revenue Agency performing an audit on the books of
998699 Alberta Ltd.
[5]
It is clear that the
Appellant did receive a benefit from employment in the amount of $2,997 in 2007
when the company for which he was then an employee paid for the trip to Las Vegas for the Appellant and his spouse. The Appellant’s
only argument was that he had not been informed by his former employer that the
cost of the trip would be included in his income. However, the failure of his
former employer to inform the Appellant of the tax consequences of taking the
trip cannot change the requirement to include the amount of the benefit in his
income.
[6]
As a result the
Appellant’s appeal is dismissed, without costs.
Signed at Ottawa, Canada, this 29th day of November, 2011.
“Wyman W. Webb”
CITATION: 2011TCC530
COURT FILE NO.: 2011-1138(IT)I
STYLE OF CAUSE: GERARD SHANAHAN AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Calgary,
Alberta
DATE OF HEARING: November 10, 2011
REASONS FOR JUDGMENT BY: The
Honourable Justice Wyman W. Webb
DATE OF JUDGMENT: November 29, 2011
APPEARANCES:
|
For the
Appellant:
|
The Appellant Himself
|
|
Counsel for the
Respondent:
|
Adam Gotfried
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa,
Canada
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