Stone v. Canada
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Stone v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-06-12 Neutral citation 2003 FCA 268 File numbers A-456-00 Decision Content Date: 20030613 Docket: A-456-00 Neutral citation: 2003FCA268 CORAM: DÉCARY J.A. EVANS J.A. SHARLOW J.A. BETWEEN: HERBERT STONE Applicant and HER MAJESTY THE QUEEN Respondent Heard at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003 JUDGMENT delivered from the Bench at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003 REASONS FOR JUDGMENT BY: SHARLOW J.A. Date: 20030612 Docket: A-456-00 Neutral citation: 2003FCA268 CORAM: DÉCARY J.A. EVANS J.A. SHARLOW J.A. BETWEEN: HERBERT STONE Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003) SHARLOW J.A. [1] This is an application for judicial review of a judgment of the Tax Court of Canada dated May 30, 2000 in an appeal by Mr. Stone of his income tax assessment for 1996. He had claimed a deduction for child care expenses under section 63 of the Income Tax Act, R.S.C. 1985, c-1 (5th Supp.) but his claim was disallowed because his 1996 income exceeded the 1996 income of the woman who was his spouse at the end of 1996. [2] Mr. Stone, although notified of the hearing, did not appear in person nor by counsel. We have determined this matter on the basis of his written submissions. [3] Subject to some exceptions that do not apply in this case, the f…
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Stone v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-06-12 Neutral citation 2003 FCA 268 File numbers A-456-00 Decision Content Date: 20030613 Docket: A-456-00 Neutral citation: 2003FCA268 CORAM: DÉCARY J.A. EVANS J.A. SHARLOW J.A. BETWEEN: HERBERT STONE Applicant and HER MAJESTY THE QUEEN Respondent Heard at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003 JUDGMENT delivered from the Bench at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003 REASONS FOR JUDGMENT BY: SHARLOW J.A. Date: 20030612 Docket: A-456-00 Neutral citation: 2003FCA268 CORAM: DÉCARY J.A. EVANS J.A. SHARLOW J.A. BETWEEN: HERBERT STONE Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at St. John's, Newfoundland and Labrador, on Thursday, June 12, 2003) SHARLOW J.A. [1] This is an application for judicial review of a judgment of the Tax Court of Canada dated May 30, 2000 in an appeal by Mr. Stone of his income tax assessment for 1996. He had claimed a deduction for child care expenses under section 63 of the Income Tax Act, R.S.C. 1985, c-1 (5th Supp.) but his claim was disallowed because his 1996 income exceeded the 1996 income of the woman who was his spouse at the end of 1996. [2] Mr. Stone, although notified of the hearing, did not appear in person nor by counsel. We have determined this matter on the basis of his written submissions. [3] Subject to some exceptions that do not apply in this case, the formula for the child care expense deduction for a particular year requires the spouse with the lower income for the year to claim the deduction, and precludes the high income spouse from deducting any part of it. Mr. Stone argues that the formula should not apply or should be applied differently in his case, because he was a single parent throughout most of 1996, and married only in October of that year. His argument is based on the Canadian Charter of Rights and Freedoms. [4] We are not persuaded that there has been any breach of the Charter in this case. Even if we were so persuaded, we would be unable to give Mr. Stone the remedy he seeks because there has been no notice of a constitutional question under section 57 of the Federal Court Act, R.S.C. 1985, c. F-7. [5] For these reasons this application will be dismissed with costs. (s) "K. Sharlow" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-456-00 STYLE OF CAUSE: HERBERT STONE v. HER MAJESTY THE QUEEN PLACE OF HEARING: St. John's, Newfoundland and Labrador DATE OF HEARING: June 12, 2003 REASONS FOR JUDGMENT : Sharlow J.A. DATED: June 12, 2003 DELIVERED FROM THE BENCH AT ST. JOHN'S, NEWFOUNDLAND AND LABRADOR ON JUNE 12, 2003 APPEARANCES: No one appeared FOR THE APPLICANT Ms. Valerie Miller FOR THE RESPONDENT St. John's, Newfoundland and Labrador SOLICITORS OF RECORD: Mr. Herbert Stone ON HIS OWN BEHALF Burin Bay, Newfoundland Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada
Source: decisions.fca-caf.gc.ca