Bendo v. R., [1998] 3 CTC 397, 98 DTC 6381

Per Curiam:

We are all of the view that the learned Tax Court Judge did not err in concluding that benefits received under the Self-Employment Assistance Programme, and established under the Unemployment Insurance Regulations, do not constitute “earned income” within the meaning of s. 63(1) of the Income Tax Act. Therefore, this judicial review application must be dismissed.

Appeal dismissed.