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The Federal Court dismissed Shari Campbell’s judicial review of VAC’s refusal to reimburse inpatient treatment and travel costs, finding the decision reasonable.
Because a federally appointed judge does not have an employment contract for purposes of paragraphs 8(1)(h) or 8(1)(h.1) of the Income Tax Act, and because the Appellant received a non-taxable motor vehicle allowance, the statutory provisions invoked do not permit the claimed deduction; accordingly the appellant is not entitled to deduct the $5,905.84 motor vehicle expenses and the assessment is upheld.
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The court found the evidence did not rebut the presumption of advancement regarding the $40,000 payment and, applying the presumption against double portions, held that the $40,000 effectively adeemed the executor's testamentary share to that extent; specific estate charges were disallowed or allowed as set out; the executor's conduct (improper use of bank card, unauthorized donation of estate chattels, delays and advances) justified denying any executor's commission; proctor's fees were reduced to a reasonable amount (CAD 15,000 plus HST and disbursements) and the accounts were passed subjec…
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