PENSIONS
Appeal from Tax Court Judge’s decision (2005 TCC 64) that no requirement income calculated for purposes of entitlement to Guaranteed Income Supplement (GIS) be same as that reported under Income Tax Act—Whether respondent can claim discretionary deduction in computing income for purpose of determining GIS entitlement where deduction not claimed for income tax purposes— Appeal dismissed—Old Age Security Act, R.S.C., 1985, c. O‑9, s. 2 “income” (as am. by S.C. 1999, c. 22, s. 87)— Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1.
Canada (Minister of Human Resources Development) v. Gerstel (A‑90‑05, 2006 FCA 93, Noël J.A., judgment dated 2/3/06, 7 pp.)
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