Renko v. Canada (Attorney General)
Paragraph 8(1)(g) of the Income Tax Act requires that 'meals and lodging' be read conjunctively; the deduction is available only when disbursements for both meals and lodging have been incurred.
Source-derived case information.
- Citation
- 2003 FCA 251
- Parties
- Applicant: Deborah Renko; Applicant: Gary Forsyth; Applicant: Darlene Crawford; Applicant: John Stewart; Respondent: The Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 2 June 2003
- Procedural Posture
- Tax Appeal to the Federal Court of Appeal / Decision on Appeal (dismissed)
- Outcome
- Applications dismissed
- Legal Topics
- Interpretation of Income Tax Act S.8(1)(g), Deductibility of Meals and Lodging
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Deborah Renko
Applicant
Gary Forsyth
Applicant
Darlene Crawford
Applicant
John Stewart
Applicant
The Attorney General of Canada
Respondent
Procedural Posture
Tax Appeal to the Federal Court of Appeal / Decision on Appeal (dismissed)
Legal Issues
- 1 Whether paragraph 8(1)(g) of the Income Tax Act permits a deduction where only meals or only lodging were incurred
- 2 Whether the phrase 'meals and lodging' in s.8(1)(g) should be read conjunctively or disjunctively
Ratio Decidendi
Paragraph 8(1)(g) of the Income Tax Act requires that 'meals and lodging' be read conjunctively; the deduction is available only when disbursements for both meals and lodging have been incurred.
Court Disposition
Applications dismissed
Orders
- Applications dismissed with costs of $1,000 inclusive of disbursements to the respondent
Full Case Text
Judgment text and source record
1 paragraphs
Renko v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2003-06-02 Neutral citation 2003 FCA 251 File numbers A-424-02 Decision Content Date: 20030602 Docket: A-424-02 A-425-02 A-426-02 A-427-02 Citation: 2003 FCA 251 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. A-424-02 BETWEEN: DEBORAH RENKO Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-425-02 BETWEEN: GARY FORSYTH Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-426-02 BETWEEN: DARLENE CRAWFORD Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-427-02 BETWEEN: JOHN STEWART Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Vancouver, British Columbia, on June 2, 2003. Judgment delivered from the Bench at Vancouver, British Columbia, on June 2, 2003. REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. CONCURRED IN BY: CONCURRING REASONS BY: CONCURRING REASONS IN RESULT ONLY BY: Date: 20030602 Docket: A-424-02 A-425-02 A-426-02 A-427-02 Citation: 2003 FCA 251 CORAM: LINDEN J.A. ROTHSTEIN J.A. SEXTON J.A. A-424-02 BETWEEN: DEBORAH RENKO Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-425-02 BETWEEN: GARY FORSYTH Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-426-02 BETWEEN: DARLENE CRAWFORD Applicant and THE ATTORNEY GENERAL OF CANADA Respondent __________________________________________________________ A-427-02 BETWEEN: JOHN STEWART Applicant and THE ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Vancouver, British Columbia, on June 2, 2003) ROTHSTEIN J.A. [1] In spite of the spirited argument of counsel for the applicants, we have not been persuaded that Bowie J. erred in dismissing the applicants' appeals to the Tax Court. The context of paragraph 8(1)(g) of the Income Tax Act, which requires that employees be away from their municipality or metropolitan area, necessarily implies that "meals and lodging" must be read conjunctively. The deduction contemplated is only available when there are disbursements for both meals and lodging. [2] We would dismiss the applications with costs of $1,000, inclusive of disbursements to the respondent. (Sgd.) "Marshall E. Rothstein" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-424-02, A-425-02, A-426-02, A-427-02 STYLE OF CAUSE: Deborah Renko v. The Attorney General of Canada Gary Forsyth v. The Attorney General of Canada Darlene Crawford v. The Attorney General of Canada John Stewart v. The Attorney General of Canada PLACE OF HEARING: Vancouver DATE OF HEARING: June 2, 2003 REASONS FOR JUDGMENT : LINDEN, ROTHSTEIN, SEXTON JJ.A. RENDERED FROM THE BENCH BY: ROTHSTEIN, J.A. CONCURRED IN BY: DATED: June 2, 2003 APPEARANCES: Mr. J. Andre Rachert FOR THE APPLICANT Ms. Lisa MacDonell FOR THE RESPONDENT SOLICITORS OF RECORD: Dwyer Tax Lawyers FOR THE APPLICANT (Victoria, BC) Mr. Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada