Date: 20010904
Docket: 2000-1978-OAS
BETWEEN:
IVOR A. BENNETT,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
Reasons for Judgment
Teskey J.
[1] The Appellant herein appealed a
determination of income for the purposes of the calculation of
his guaranteed income supplement to the Review Tribunal pursuant
to subsection 28(2) of the Old Age Security Act (the
« Act » ). The Commissioner of the
Review Tribunal referred this matter to the Court.
Facts
[2] There are no facts is dispute.
Arguments
[3] The Appellant argues that I should
take into consideration the spirit and intent of the Act
and note that it predates the Home Buyers' Plan provisions of
the Income Tax Act.
[4] The Supreme Court of Canada has
made it abundantly clear that when interpreting tax statutes, the
Court must look at the wording and only if the wording is not
clear or ambiguous should the Court look at the spirit or intent
of the statute.
[5] Unfortunately for the Appellant,
the Act and the income tax provisions are clear and
unambiguous.
[6] The argument put forward by the
agent for the Respondent on the provisions, before or on the
calculator for the Appellant's income for the purposes of the
Act, is correct and adopted by me.
[7] The appeal is dismissed.
Signed at Ottawa, Canada, this 4th day of September, 2001.
J.T.C.C.
COURT FILE
NO.:
2000-1978(OAS)
STYLE OF
CAUSE:
Ivor A. Bennett and The Minister of
Human Resources and Development Canada
PLACE OF
HEARING:
Vancouver, British Columbia
DATE OF
HEARING:
July 26, 2001
REASONS FOR JUDGMENT BY: The Honorable Judge
Gordon Teskey
DATE OF
JUDGMENT:
September 4, 2001
APPEARANCES:
For the
Appellant:
The Appellant himself
Agent for the
Respondent:
Arsalaan Hyder (Student-at-Law)
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2000-1978(OAS)
BETWEEN:
IVOR A. BENNETT,
Appellant,
and
THE MINISTER OF HUMAN RESOURCES
AND DEVELOPMENT CANADA,
Respondent.
Appeal heard on July 26, 2001 at Vancouver,
British Columbia, by
the Honourable Judge Gordon Teskey
Appearances
For the
Appellant:
The Appellant himself
Agent for the
Respondent:
Arsalaan Hyder (Student-at-Law)
JUDGMENT
The
appeal from the determination made pursuant to
subsection 28(2) of the Old Age Security Act is
dismissed, in accordance with the attached Reasons for
Judgment.
Signed at Ottawa, Canada, this 4th day of September, 2001.
J.T.C.C.
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