Tax Court of Canada


Social Welfare

OLD AGE SECURITY
Minister had statutory duty to include pensioners’ rental income

Appeal by pensioners from decision by minister. Pensioners were in receipt of Guaranteed Income Supplement (GIS) pensions. Pensioners’ income for GIS purposes was calculated by minister in accordance with base calendar year method. In calendar year 2008, pensioners earned rental income. Pensioners disposed of rental property in 2009. Minister included 2009 rental income to date of disposition of property in pensioners’ 2010-2011 income for GIS purposes after making certain adjustments for sale of pensioners’ business. Appeal dismissed. By operation of s. 14(2)(c) of Old Age Security Act (Can.), Minister had statutory duty to include pensioners’ rental income in income for GIS purposes. No exception existed to application of base calendar year method in present case.

Parrotta v. Canada (Minister of Human Resources and Skills Development)

(May 18, 2012, T.C.C., Paris J., File No. 2011-2012(OAS)) 217 A.C.W.S. (3d) 221 (8 pp.).

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