Worona v. R., [1997] 2 CTC 2995

Beaubier T.C J .:

This matter was heard at Saskatoon, Saskatchewan on March 27, 1997 pursuant to the Informal Procedure. The Appellant and Sister Theodosia testified.

By letter dated January 13, 1997, the Appellant’s agent advised the Court that the years 1990 to 1995, inclusive, had been appealed in this matter by the Appellant. However, the time for all except the 1995 year had expired. Therefore, any purported appeal of the years 1990 to 1994 inclusive is quashed. The year 1995 remained under appeal.

The Appellant has appealed the disallowance of his claim for a disability tax credit in 1995 in respect to his disabled brother, Father John Worona, who resides in a nursing home is Saskatoon.

On the evidence, Father John Worona was disabled in 1995. He had an income of $12,315. The Appellant was married in 1995 and his wife worked. The Appellant did not make any spousal claim under lines 303, 305 or 306 because he was not entitled to such claims in 1995. He claimed the disability transfer from his brother of $4,233 on line 318. The evidence is that any needs of Father John Worona over and above those satisfied by his income were paid for by the Appellant at all times. Before he was in the nursing home, Father John Worona supported himself.

The only entitlement the Appellant has to make his claims is pursuant to sections 118.3 and 118.4 of the Income Tax Act. The Appellant was married and living with his spouse in 1995; Father John was his brother, not his parent, grandparent, child or grandchild.

The Income Tax Act does not provide any authority for the Appellant to transfer Father John Worona’s disability tax credit to himself.

The appeal is dismissed.

Appeal dismissed