Date: 19980601
Docket: A-711-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
BETH A. BENDO, CMA
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Monday, June 1, 1998
JUDGMENT rendered at Toronto, Ontario, Monday, June 1, 1998
REASONS FOR JUDGMENT BY: ROBERTSTON J.A.
Date: 19980601
Docket: A-711-97
CORAM: STRAYER, J.A.
ROBERTSON, J.A.
McDONALD, J.A.
BETWEEN:
BETH A. BENDO, CMA
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[1] 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 ss. 63(1) of the Income Tax Act. Therefore, this judicial review application must be dismissed.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-711-97
| STYLE OF CAUSE: BETH A. BENDO, CMA |
- and -
| HER MAJESTY THE QUEEN |
DATE OF HEARING: JUNE 1, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ROBERTSTON, J.A.
Delivered at Toronto, Ontario
on Monday, June 1, 1998
APPEARANCES:
Ms. Beth A. Bendo
For the Applicant
Ms. Marie-Therese Boris
For the Respondent
SOLICITORS OF RECORD:
Ms. Beth A. Bendo
177 Delancy Blvd.
Hamilton, Ontario
L9B 1Z1
For the Appellant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 19980601
Docket: A-711-97
BETWEEN:
BETH A. BENDO, CMA
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT