Words and Phrases - "tribunal"

The taxpayer, a member of the Canadian Forces, made a request for income averaging for a lump-sum payment awarded by the Canadian Forces Recruiting Group. The Minister denied the the request on the basis that the payment was not received pursuant to an order of a competent tribunal. Hershfield J. granted the taxpayer's appeal. He stated (at paras. 57-58):

The Appellant had a grievance that was resolved by recourse to a formally recognized resolution process which gave rise to the decision of a statutorily recognized authority.

... I accept that the meaning of "tribunal" in the context of the definition of "qualifying amount" should, for the purposes of sections 110.2 and 120.31, be no less broad than defined in subsection 2(1) of the Federal Courts Act.

The Canadian Forces Recruiting Group was a competent tribunal because it was "competent to make the determination and decision it made" (para. 60).

The Minister conceded that a grievance was a "legal proceeding," but contended that the payments to the taxpayer were not made pursuant to a grievance but rather were made as a result of a policy change caused by prior grievances arising from similar facts. Hershfield J. stated (at para. 67):

In my view, it is simply unacceptable that the subject provisions of the Act be read to require the advancement of certain formal litigation steps before they allow the relief they are meant to provide. This is especially true where there is a strong nexus between the settlement of a prior claim and the claim of another in similar circumstances.