INCOME TAX |
Income Calculation |
Deductions |
Chrétien v. Canada
T-566-01
2002 FCT 507, Beaudry J.
3/5/02
10 pp.
Application for judicial review of decision by Canada Customs and Revenue Agency on February 15, 2001-- Defendant did not make patently unreasonable decision by exercising discretion conferred by Income Tax Act, s. 152(4.2) when denied plaintiff right to deduct expenses to which he claimed to be entitled for using his vehicle in course of employment--Plaintiff employed by Canadian National from 1992 to 1999 as machine operator, crew labourer, track maintainer and truck driver--In course of employment plaintiff had to use vehicle to travel to regions of Quebec-- Protected by collective agreement and received allowance which varied between $0.12 kilometer in 1993 and $0.15 in 1999--Claimed deduction for expenses incurred in using vehicle for work from 1993 to 1999--Defendant disallowed deductions--Standard of review in present circumstances that of patently unreasonable error--Defendant had no duty to meet with plaintiff so he could explain basis of his claim-- Not defendant's function to scrutinize benefits of various employees in collective agreement--Payment of standard allowance which plaintiff did not have to include in income made to him for his travel--Defendant's decision not patently unreasonable, vitiated by errors of law or made in bad faith--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 152(4.2) (as enacted by S.C. 1994, c. 7, Sch. II s. 125(2)).