Maass-Howard v. Canada
The Federal Court of Appeal found no legal or reviewable error in the Tax Court judge's conclusion that the $105,000 RRSP withdrawal was properly included in the appellant's 2009 taxable income, and therefore dismissed the appeal.
Source-derived case information.
- Citation
- 2013 FCA 234
- Parties
- Appellant: Deborah Maass-Howard; Respondent: Her Majesty the Queen (The Minister of National Revenue, C.R.A.)
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 7 October 2013
- Procedural Posture
- Income Tax Assessment Appeal / Appeal to Federal Court of Appeal From Tax Court Judgment (final Disposition)
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax Act, Tax Assessment, Registered Retirement Savings Plan (rrsp) Withdrawals
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Deborah Maass-Howard
Appellant
Her Majesty the Queen (The Minister of National Revenue, C.R.A.)
Respondent
Procedural Posture
Income Tax Assessment Appeal / Appeal to Federal Court of Appeal From Tax Court Judgment (final Disposition)
Legal Issues
- 1 Whether a $105,000 RRSP withdrawal must be included in the appellant's taxable income for 2009 under the Income Tax Act
- 2 Whether the Tax Court judge erred in law or principle warranting appellate intervention
Ratio Decidendi
The Federal Court of Appeal found no legal or reviewable error in the Tax Court judge's conclusion that the $105,000 RRSP withdrawal was properly included in the appellant's 2009 taxable income, and therefore dismissed the appeal.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed
- Matter dismissed without costs; Tax Court judgment affirmed
Full Case Text
Judgment text and source record
1 paragraphs
Maass-Howard v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2013-10-07 Neutral citation 2013 FCA 234 File numbers A-30-13 Decision Content Date: 20131007 Docket: A-30-13 Citation: 2013 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: DEBORAH MAASS-HOWARD Appellant and HER MAJESTY THE QUEEN (THE MINISTER OF NATIONAL REVENUE, C.R.A.) Respondent Heard at Montréal, Quebec, on October 3, 2013. Judgment delivered at Ottawa, Ontario, on October 7, 2013. REASONS FOR JUDGMENT BY: THE COURT Date: 20131007 Docket: A-30-13 Citation: 2013 FCA 234 CORAM: NOËL J.A. PELLETIER J.A. TRUDEL J.A. BETWEEN: DEBORAH MAASS-HOWARD Appellant and HER MAJESTY THE QUEEN (THE MINISTER OF NATIONAL REVENUE, C.R.A.) Respondent REASONS FOR JUDGMENT BY THE COURT [1] This is an appeal from a decision of the Tax Court, wherein Hogan J. (the Tax Court judge) dismissed Ms. Maass-Howard’s (the appellant) appeal from an assessment made by the Minister of National Revenue under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) for the 2009 taxation year, which included in her taxable income the amount of $105,000 withdrawn by the appellant from her registered retirement savings plan. [2] We are mindful of the appellant’s particular circumstances and have considered her elaborate oral presentation and written submissions with this in mind. Nevertheless, we can detect no error in the decision reached by the Tax Court judge which would justify our intervention. [3] A further comment is in order. The appellant took issue with a number of statements made by the Tax Court judge in open Court. Needless to say, a judge only speaks through his reasons and our decision is based solely on the reasons that he gave. [4] The appeal will be dismissed without costs given the circumstances of the appellant. “Marc Noël” J.A. “J.D. Denis Pelletier” J.A. “Johanne Trudel” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-30-13 APPEAL FROM A JUDGMENT OF THE HONOURABLE JUSTICE HOGAN OF THE TAX COURT OF CANADA DATED AUGUST 20, 2012, DOCKET NO. 2011-1578(IT)G. STYLE OF CAUSE: DEBORAH MAASS-HOWARD v. HER MAJESTY THE QUEEN (THE MINISTER OF NATIONAL REVENUE, C.R.A.) PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: october 3, 2013 REASONS FOR JUDGMENT BY THE COURT: NOËL J.A. PELLETIER J.A. TRUDEL J.A. DATED: october 7, 2013 APPEARANCES: Deborah Maass-Howard FOR THE APPELLANT (ON HER OWN BEHALF) Valerie Messore For The Respondent SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada For The Respondent