Hyperlawhypertext legal database Canada v. Fries [1990] 2 SCR 1322

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Canada v. Fries

[1990] 2 SCR 1322 Court SCC Decision date 1990-11-01 Docket 21570 English

PartiesWally Fries Appellant·Her Majesty The Queen Respondent

Judges Lamer, Antonio; Wilson, Bertha; La Forest, Gérard V.; L'Heureux-Dubé, Claire; Sopinka, John; Gonthier, Charles Doherty; Cory, Peter deCarteret; McLachlin, Beverley

Decision 6–1–1 Majority (6) · Lamer C.J. (1) · Sopinka J. (1)

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Majority

The judgment of the Court was delivered orally by

Lamer C.J.

Lamer C.J. ‑‑ The judgment of the Court will be delivered by Justice Sopinka.

Sopinka J.

Sopinka J. ‑‑ We are not satisfied that the payments by way of strike pay in this case come within the definition of "income . . . from a source" within the meaning of s. 3 of the Income Tax Act, S.C. 1970‑71‑72, c. 63. In these circumstances the benefit of the doubt must go to the taxpayers. The appeal is therefore allowed and the decision of the Tax Review Board is restored. The appellant is to have his costs throughout.
Judgment accordingly.
Solicitors for the appellant: Balfour, Moss, Milliken, Laschuk, Regina.
Solicitor for the respondent: John C. Tait, Ottawa.

Footnotes

  1. [1] * Chief Justice at the time of judgment.

Statutes and regulations cited