A
J
Frost
(orally:
June
16,
1977):—I
shall
now
give
my
decision
in
Appeal
No
77-94
between
Frank
A
Wright,
appellant,
and
the
Minister
of
National
Revenue,
respondent.
This
is
an
income
tax
appeal
in
respect
of
the
appellant’s
1975
taxation
year.
The
appellant
was
an
employee
of
Newconex
Holdings
Limited
for
approximately
15
years.
On
January
2,
1975
he
was
advised
his
services
were
no
longer
required
and,
in
lieu
of
proper
notice,
he
was
to
receive
a
salary
for
15
months
until
March
31,
1976;
that
is,
one
month
for
each
year
of
service.
Eleven
days
later
the
appellant
signed
a
letter
of
resignation
agreeing
to
these
terms
and,
from
the
amounts
he
was
to
receive,
regular
employee
deductions
were
to
be
taken.
On
January
25,
1975
the
appellant
obtained
other
employment.
On
the
evidence
I
find
the
appellant
took
no
steps
to
sue
his
former
employer
and,
under
these
circumstances,
the
sums
received
by
him
must
be
construed
as
payments
to
him
in
lieu
of
notice
and
did
not,
in
my
opinion,
constitute
a
settlement
for
wrongful
dismissal.
I
do
not
see
any
grounds
for
coming
to
the
conclusion
that
the
payments
made
to
Mr
Wright
were
in
the
nature
of
damages.
For
these
reasons
the
appeal
is
therefore
dismissed.
Appeal
dismissed.
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