98-1726(IT)I
1999-14(IT)I
BETWEEN:
NURI JAZAIRI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on October 22, 1999 at Toronto,
Ontario, by
the Honourable Deputy Judge D.E. Taylor
Appearances
Counsel for the
Appellant:
Colin Campbell
John Tannant (Student-at-Law)
Counsel for the
Respondent:
Kelly Smith
JUDGMENT
The
appeals from the assessments made under the Income Tax Act
for the 1994, 1995, 1996 and 1997 taxation years are dismissed in
accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 12th day of November 1999.
D.J.T.C.C.
Date: 19991112
Docket: 98-1726(IT)I
99-14(IT)I
BETWEEN:
NURI JAZAIRI,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
TAYLOR, D.J.T.C.C.
[1] These are appeals heard in
Toronto, Ontario, on October 22, 1999 against the assessments for
the years 1994, 1995, 1996 and 1997 under the Income Tax
Act (the "Act") in which the Respondent had
disallowed claims for legal fees agreed upon at trial for
$11,533.80, $12,439.95, $35,047.90 and $36,459.10
respectively.
[2] The position of the Appellant is
summarized in his detailed Notice of Appeal for the year 1997 as
follows:
"I believe I am entitled to deduct my legal costs
pursuant to the provisions of paragraph 8(1)(b) of the Income Tax
Act. The Ontario Human Rights Commission found evidence of
discrimination in the denial of my application for promotion to
the rank of Full Professor back in 1984, which involves a higher
salary. I sought then and I am still seeking in the court
retroactive promotion and compensation. The employer at one point
offered a monetary settlement which was made expressly subject to
Revenue Canada regulations and this would have added this amount
to my taxable income."
[3] For the Respondent, in the Reply
to the Notice of Appeal the situation was:
"... the Appellant did not pay the Amount of legal fees
in the 1997 taxation year in order to collect or establish a
right to salary or wages owed to him by his employer York
University in accordance with paragraph 8(1)(b) of the Act. He
states that the legal fees were personal or living expenses of
the Appellant the deduction of which is prohibited by subsection
8(2) of the Act."
[4] The pleadings for the three prior
years were essentially similar.
[5] The testimony and evidence leads
to only one conclusion - the Appellant was denied a promotion to
full professor at York University, and he is essentially claiming
legal fees expended in pursuit of his contention that this was
denied based on some form of discrimination, and that his is
entitled to not only the desired promotion but the salary and
benefits attached thereto. This Court is not charged with the
responsibility of deciding whether in fact his contention is
warranted. The only role for this Court is to determine if the
claims fall within the terms and parameters of the Act. I
have not been persuaded that the precise wording of the relevant
parts of the Act encompass the Appellant's claim.
[6] The appeals are dismissed.
Signed at Ottawa, Canada, this 12th day of November 1999.
D.J.T.C.C.
COURT FILE
NO.:
98-1726(IT)I
99-14(IT)I
STYLE OF
CAUSE:
Nuri Jazairi and H.M.Q.
PLACE OF
HEARING:
Toronto, Ontario
DATE OF
HEARING:
October 22, 1999
REASONS FOR JUDGMENT BY: the Honourable
Deputy Judge D.E. Taylor
DATE OF
JUDGMENT:
November 12, 1999
APPEARANCES:
Counsel for the
Appellant: Colin
Campbell
Counsel for the Respondent: Kelly
Smith
COUNSEL OF RECORD:
For the Appellant:
Name:
Colin Campbell
John Tennant (Student-at-Law)
Firm:
Davies, Ward & Beck
Toronto, Ontario
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
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