[2016] 3 F.C.R. D-4
Income Tax
Income Calculation
Appeal from Tax Court of Canada (T.C.C.) decision (2015 TCC 49) dismissing appellant’s appeal, confirming that appellant required to repay Old Age Security pension — Appellant not including lump sum payment received under Workers’ Compensation Act, S.N.S. 1994-95, c. 10 in income — Believing lump sum payment not income but non-economic loss award meant to compensate him for pain, suffering associated with injury — T.C.C. finding lump sum payment properly included in appellant’s income under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 56(1)(v) — Relying on Nowegijick v. The Queen, [1983] 1 S.C.R. 29, (1983), 144 D.L.R. (3d) 193, T.C.C. holding that term “in respect of an injury” to be broadly interpreted to mean all amounts paid in relation to compensable injury — Lump sum payment constituting income within meaning of s. 56(1)(v) — S. 56(1)(v) sufficiently broad to encompass non-economic loss payments received by injured workers under provincial workers’ compensation legislation to compensate them for pain, suffering — Such payments clearly “compensation”, also received “in respect of an injury” within meaning of s. 56(1)(v) — Payment received in this case therefore compensation, made in respect of compensable injury or disability — Appeal dismissed.
Butler v. Canada (A-166-15, 2016 FCA 65, Gleason J.A., reasons for judgment dated February 26, 2016, 6 pp.)