The taxpayer, a chaplain at a correctional centre, received payment under her employer's wage replacement plan during her extended sick leave. Woods J. found that these payments were "remuneration for the year from the office or employment" for the purpose of determining the maximum clergy residence deduction in s. 8(1)(c). She stated (at para. 14):
The narrow focus of paragraph 8(1)(c) is the clergy. The apparent object of the provision is to provide this group with tax assistance related to housing. It seems unlikely that Parliament would wish to provide such assistance to clergy who are healthy, and yet deny the assistance to clergy who are ill.