Date: 20031105
Docket: A-515-02
Citation: 2003 FCA 415
CORAM: DÉCARY J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
MARC TESSIER
2196 de la Brise
Ste-Julienne
J0K 2T0
(450) 834-5949
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on November 5, 2003.
Judgment from the bench at Montréal, Quebec, on November 5, 2003.
REASONS FOR JUDGMENT OF THE COURT: NOËL J.A.
Date: 20031105
Docket: A-515-02
Citation: 2003 FCA 415
CORAM: DÉCARY J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
MARC TESSIER
2196 de la Brise
Ste-Julienne
J0K 2T0
(450) 834-5949
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on November 5, 2003)
NOËL J.A.
[1] This is an application for judicial review from a decision by Lamarre-Proulx J. of the Tax Court of Canada, denying the applicant the medical expenses tax credit he had claimed on the ground that the expenses had been reimbursed by his insurance company.
[2] In doing this, Lamarre-Proulx J. gave effect to paragraph 118.2(3)(b) of the Income Tax Act, which excluded from the definition of medical expenses any expenses for which the taxpayer is entitled to be reimbursed except to the extent that the reimbursement is required to be included in computing income.
[3] It was established that the applicant was entitled to such reimbursement and that the amount reimbursed did not have to be included in computing his income.
[4] The applicant vigorously argued that the Act was unfair to him, but even if that were the case the Court has to apply the Act as it stands.
[5] The application for judicial review will be dismissed with costs.
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"Marc Noël"
J.A. |
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-515-02
(JUDICIAL REVIEW OF DECISION BY LAMARRE-PROULX J. OF TAX COURT OF CANADA ON AUGUST 21, 2002, IN CASE 2001-4617(IT)I)
STYLE OF CAUSE: MARC TESSIER
v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: November 5, 2003
REASONS FOR JUDGMENT OF THE COURT: DÉCARY, NOËL AND NADON JJ.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
Marc Tessier FOR THE APPLICANT
Susan Shaughnessy FOR THE RESPONDENT
SOLICITORS OF RECORD:
FOR THE APPLICANT
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec