 Printer-Friendly Page
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
- and -
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 |
|||
|
|||
|
|
