Date: 20050222
Docket: A-398-03
Citation: 2005 FCA 75
CORAM: DÉCARY J.A.
BETWEEN:
KENNETH W. RANDOM
Appellant
and
HER MAJESTY THE QUEEN
THE ATTORNEY GENERAL OF CANADA
THE CANADA CUSTOMS AND REVENUE AGENCY
Respondents
Heard at Montreal, Quebec, on February 14, 2005.
Judgment delivered at Ottawa, Ontario, on February 22, 2005.
REASONS FOR JUDGMENT BY: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
PELLETIER J.A.
Date: 20050222
Docket: A-398-03
Citation: 2005 FCA 75
CORAM: DÉCARY J.A.
BETWEEN:
KENNETH W. RANDOM
Appellant
and
HER MAJESTY THE QUEEN
THE ATTORNEY GENERAL OF CANADA
THE CANADA CUSTOMS AND REVENUE AGENCY
Respondents
REASONS FOR JUDGMENT
[1] I have not been convinced that the Tax Court of Canada made an error in concluding that the appellant was not entitled to a Goods and Services Tax (GST) credit claimed for his wife because he lived separated from her. Indeed, the appellant, who is self-represented, admitted throughout that he was not living with his wife.
[2] Subsection 122.5(1) of the Income Tax Act, S.R. 1985 (Act), defines a "qualified relation" of an individual for a taxation year as the person who, at the end of the year, is the individual's cohabiting spouse. Section 122.6 of the Act defines, in essence, the "cohabiting spouse" of an individual, at any time, the person who, at that time, is the individual's spouse and who is not, at that time, living separate and apart from the individual.
[3] The appellant submits that the law is unfair and inequitable and that the Tax Court of Canada should have struck it down. The Tax Court judge was bound to apply the law as enacted by Parliament. So are we.
[4] I would dismiss the appeal without costs in the particular circumstances of this case.
"Gilles Létourneau"
J.A.
"I agree
Robert Décary J.A."
"I agree
J.D.Denis Pelletier J.A."
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-398-03
(APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA, DATED JUNE 2, 2003, NO. 2002-3795(IT)I
STYLE OF CAUSE: KENNETH W. RANDOM v. HER MAJESTY THE QUEEN ET AL.
PLACE OF HEARING: Montreal, Quebec
DATE OF HEARING: February 14, 2005
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: DÉCARY J.A.
PELLETIER J.A.
DATED: February 22, 2005
APPEARANCES:
|
Kenneth W. Random |
FOR HIMSELF |
|
Me Sophie-Lyne Lefebvre |
FOR THE RESPONDENTS |
SOLICITORS OF RECORD:
|
Mascouche, Quebec |
FOR HIMSELF |
|
JOHN H. SIMS Deputy Attorney General of Canada Montreal, Quebec |
FOR THE RESPONDENTS |