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T Rev B decision
Elizabeth Warrendorf v. Minister of National Revenue, [1978] CTC 2957, [1978] DTC 1691
SUMMERLAND RESEARCH STATION AGRICULTURE CANADA, SUMMERLAND, BC ISSUED BY: NATIONAL RESEARCH COUNCIL DIVISION DIVISION CONSEIL NATIONAL DE RECHERCHES OTTAWA, K1A 0R6 OTHER INCOME (Box H) $7,249.99 INCOME TAX DEDUCTED (Box I) $1,362.50 PDF STIPEND — BOURSES DE RECHERCHES POST-DOCTORALES (NRC) The notice of appeal reads in part as follows: 1) I paid income tax on my “income" at the same rate as any other taxpayer and therefore I should have the right, as a taxpayer. to put money into a RRSP. 2) If my fellowship is not considered an “income" then I should have the “income tax" paid on those monies refunded. 3) When fellowships became subject to income tax in the late 1960’s it was, in my opinion, an oversight that fellowships did not become listed with the “earned incomes’’ of paragraph 146(1)(c) of the Income Tax Act. ...