St-Onge
J.T.C.C.
(orally):
—
The
appeal
of
Thérèse
Cormier
came
before
me
on
the
5th
of
August,
1996
in
the
city
of
Fredericton,
Province
of
New
Brunswick.
The
issue
is
whether
the
appellant’s
income
is
exempt
from
inclusion
in
income
pursuant
to
paragraph
81(l)(h)
of
the
Act,
which
income
was
included
pursuant
to
sub-section
9(1)
of
the
Act.
In
his
reply
to
the
notice
of
appeal
the
Minister
alleged
the
following:
5.
In
so
assessing
the
Appellant
for
the
1993
taxation
year,
the
Minister
made
the
following
assumptions
of
fact:
(a)
the
facts
hereinbefore
stated
and
admitted;
(b)
the
Appellant
is
operating
a
business,
the
principal
activity
of
which
is
taking
care
of
foster
children
and
disabled
persons
in
her
home;
(c)
the
Appellant
is
paid
directly
by
the
Department
of
Health
and
Community
Services
for
taking
care
of
the
individuals
noted
in
paragraph
(b)
above;
(d)
the
Appellant
earned
business
income
of
$18,373
in
the
1993
taxation
year
from
the
above
noted
business;
[...]
8.
He
submits
that
the
Appellant’s
business
income
is
not
exempt
from
inclusion
in
income
pursuant
to
paragraph
81(1)(h)
of
the
Act
and
therefore,
has
been
properly
included
in
computing
the
Appellant’s
taxable
income
for
the
1993
taxation
year
pursuant
to
subsection
9(1)
of
the
Act.
At
the
time
of
the
hearing,
the
accountant
for
the
appellant
declared
that
the
decision
in
Saulniers
v.
Ministre
du
Revenu
national
(September
6,
1996),
96-1054(IT)
(T.C.C.),
will
apply
in
the
present
appeal.
Consequently,
the
appeal
is
dismissed.
Appeal
dismissed.
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