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The British Columbia Court of Appeal dismissed Keith David Lawson’s appeal from convictions for tax-related offences, upholding the jury charge and refusal to leave a mistake-of-law defence.
Because the OASA defines income by reference to the Income Tax Act and paragraph 56(1)(v) of the ITA expressly includes workers' compensation, the CSST payments received in 2009 constitute income for the purpose of calculating the appellant's GIS for July 2010–June 2011; the form of payment and its taxability under other ITA provisions do not exclude it.
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Because the Old Age Security Act defines 'income' as income computed in accordance with the Income Tax Act, and the Income Tax Act includes RRIF withdrawals and dividend gross-up in computing income, those amounts constitute income for OAS/GIS purposes; therefore the Tax Court decision was correct and the appeal is dismissed.
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Regulation 69 does not impose a six‑month cap on recovery of underpayments; Policy 8.1.5 is invalid to the extent it interprets the Regulation as a cap; student loans are not 'income' or 'chargeable income' under the Employment Support and Income Assistance Act and Regulations; the Appeal Board's contrary interpretation was incorrect; costs awarded to applicant.
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The OASA requires income to be computed by reference to the Income Tax Act subject to the exceptions set out in the OASA but does not mandate that OASA income be identical to the income reported for ITA purposes; because CCA is an optional ITA deduction, taxpayers may elect not to claim it for income tax yet claim it for OASA calculation, and that choice is permissible under the statute.
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A Housing Authority operating a Public Housing Program may avoid s.11 notice requirements only where rent changes are based on changes in tenant income; a repayable student loan is not income and thus does not permit rent changes outside s.11, and the Authority's contrary policy cannot override the Act; alternatively the Authority is estopped from charging above $46/month while the household income remains unchanged.
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The phrase 'computed in accordance with the Income Tax Act' permits the use of methods and deductions authorized by the Income Tax Act even if the taxpayer did not claim them on the tax return; therefore the appellant may claim CCA in computing income for OASA/GIS purposes and the Respondent cannot deny that right merely because the deduction was not claimed for income tax purposes.
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The Federal Court of Appeal held that 'income' under s.2 of the Old Age Security Act does not encompass a negative amount; the Tax Court judge erred in finding otherwise and in vacating the Minister's decision. Further, even if a negative income were permitted, the GIS calculation in this case was unaffected because the residual family income (D) remained zero; accordingly the appeals are allowed and the Tax Court decision set aside.
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The Federal Court held that a Review Tribunal lacked jurisdiction to decide an income-based appeal under the Old Age Security Act and should have referred it to the Tax Court.
The term 'income' in Article VI(1) of the Canada‑Ireland Income Tax Agreement, as applied in 1997, means taxable capital gain (the taxable portion of the capital gain) because Article II(3) of the Treaty and s.3 of the Income Tax Conventions Interpretation Act require undefined treaty terms to take the meaning given by the Income Tax Act as amended; the Tax Court erred by interpreting 'income' without regard to those statutory provisions.
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