Canada v. Whittaker
A-611-94
Pratte J.A.
9/5/95
2 pp.
Application for judicial review of Tax Court decision pension received not taxable-Pension received by respondent pursuant to Defence Services Continuation Act -- Respondent under understanding upon making election to receive pension, latter would not be taxable -- For many years Minister assessing respondent's income tax without taking amount of pension into consideration -- Pension clearly taxable under Act, s. 56 and cannot be rendered not taxable by representations allegedly made to respondent or by Minister's failure to assess in accordance with law -- Application allowed-Defence Services Continuation Act, R.S.C. 1970, c. D-3 -- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 56.
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