John
B
Goetz:—It
is
not
for
me
to
comment
on
the
intention
of
Parliament
in
wording
subsection
62(1)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended,
that
way.
Mr
Erlichman
well
knows
that
on
occasion
l
felt
total
sympathy
to
the
taxpayer,
but
there
is
nothing
I
can
do.
I
am
not
here
to
change
the
very
clear
meaning
of
one
of
the
clear
provisions
of
this
statute.
There
are
very
many
vague
ones;
this
one
stands
right
out
clear
and
clean.
Mr
Smadu:
So
does
my
case,
being
unique,
stand
out?
Mr
Chairman:
I
should
point
out
to
you
that
the
Supreme
Court
of
Canada,
I
don’t
know
whether
by
ratio
decidendi
or
by
obiter
dicta
stated:
There
is
just
no
equity
or
justice
in
a
fiscal
statute,
which
is
the
Income
Tax
Act.
I
am
not
allowed
any
discretion,
as
much
as
sometimes
I
would
like
to
assert
it,
but
I
must
constrain
my
feelings
to
the
parameters
of
the
provisions
that
are
relevant
to
the
issue
put
before
me.
Though
you
continued
to
reside
in
Canada,
you
took
up
new
employment
outside
of
Canada
and
therefore
do
not
qualify.
As
a
result
of
that
I
have
no
alternative,
from
the
interpretation
of
subsections
62(1)
and
82
of
the
Act,
but
to
dismiss
the
appeal.
Appeal
dismissed.
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