A-361-93
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
HER MAJESTY THE QUEEN
Appellant
-and-
VINCENT LAO
Respondent
HEARD at Toronto, Ontario, Thursday, October 23, 1997.
JUDGMENT delivered from the Bench at Toronto, Ontario, on Thursday, October 23, 1997.
REASONS FOR JUDGMENT BY: LINDEN, J.A.
A-361-93
CORAM:STRAYER, J.A.
LINDEN, J.A.
McDONALD, J.A.
B E T W E E N:
HER MAJESTY THE QUEEN
Appellant
-and-
VINCENT LAO
Respondent
REASONS FOR JUDGMENT
LINDEN, J.A.:
While Mr. Griffin has made some cogent arguments about the inconsistencies and injustices of the law in this area, we are of the view that, unless and until Parliament or the Supreme Court of Canada revises the law, we are bound to decide these cases in accordance with the principles enunciated by this Court in Phillips. In our view, the taxpayer in this case is "better off" because his "net worth has been increased" by the payment of the so-called housing allowance of $22,500. He has, to use the words used in Hoefele, been "enriched" not "restored". Hence, the amount is taxable under Section 6(1)(a).
In the light of this conclusion, there is no need to deal with the arguments raised under sections 6(1)(b) and 6(3).
The appeal will be allowed, the judgment of the Trial Judge will be reversed and the reassessment of the Minister will be restored. All reasonable and proper costs will be to the respondent.
"A.M. Linden"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
COURT NO: A-361-93
STYLE OF CAUSE: HER MAJESTY THE QUEEN
- and -
VINCENT LAO
DATE OF HEARING: OCTOBER 23, 1997
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: LINDEN, J.A.
Delivered from the Bench at Toronto, Ontario
on Thursday, October 23, 1997
APPEARANCES:
Mr. Donald G. Gibson
Mr. Henry A. Gluch
For the Appellant
Mr. Warren D. Griffin
For the Respondent
SOLICITORS OF RECORD:
Department of Justice
222 Queen Street
Ottawa, Ontario
K1A 0H8
George Thomson
Deputy Attorney General
of Canada
For the Appellant
Giesbrecht, Griffin & Funk
60 College Street
Kitchener, Ontario
N2H 5A1
For the Respondent
FEDERAL COURT OF CANADA
Court No.: A-361-93
Between:
HER MAJESTY THE QUEEN
Appellant
- and -
VINCENT LAO
Respondent
REASONS FOR JUDGMENT