Brule
J.T.C.C.
-
Ms.
Lerner,
the
Court
appreciates
the
work
and
effort
necessary
for
you
and
your
apartments
and
for
you
to
earn
income
from
them.
Your
description
of
what
needs
to
be
done
is
quite
understandable
by
the
Court.
So
we
are
not
here
to
adjudicate
on
what
has
to
be
done
or
what
needs
not
be
done,
nor
are
we
here
to
adjudicate
on
what
has
happened
in
the
past
and
that
is
that
you
have
claimed
capital
gains
on
certain
of
your
sales
of
property.
Now,
unfortunately,
you
may
be
offended
when
told
you
have
no
earned
income.
But
the
simple
matter
is,
that
the
Court
has
to
look
at
what
is
in
the
Income
Tax
Act.
By
definition,
“earned
income”
regarding
child
care
expense,
and
I
am
referring
to
that
and
that
only,
includes
all
salaries,
wages
and
other
remuneration
received
by
the
taxpayer
in
respect
of,
in
the
course
of,
or
because
of
offices
and
employments.
Now,
you
don’t
have
any
of
these
particular
things
that
are
described
as
“earned
income”:
you
don’t
have
any
salary,
you
don’t
have
any
wages
or
other
remunerations
other
than
what
you
have
profited
by
what
is
simply
a
business
that
is
not
incorporated.
And
what
I
would
suggest
is,
you
may
have
this
deduction,
as
you
yourself
have
said
and
as
Mr.
Schwartz
has
alluded
to,
if
you
were
incorporated
and
you
earned
a
salary
or
other
remunerations
from
a
company.
Now,
if
you
think
that
you
are
not
properly
done
by,
then
all
I
can
suggest
is
that
you
have
some
recourse
to
your
local
member
of
Parliament
to
change
the
Income
Tax
Act.
Because
all
this
Court
can
do
is
rely
on
what
the
Act
says,
and
the
Act
does
not
fit
you
into
earned
income
which
is
necessary
for
child
deduction.
As
the
situation
is
at
present,
you
do
not
come
within
the
provisions
of
the
Income
Tax
Act,
and
I
have
just
mentioned
above
how
that
might
be
overcome.
And
therefore,
as
the
matter
stands
today,
according
to
the
terms
of
the
Income
Tax
Act,
I
must
dismiss
your
appeal,
which
I
now
do.
Appeal
disallowed.
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