There was nothing that required ‘or’ to be interpreted as conjunctive

Tax - Income Tax - Employment Income

Taxpayer rabbi lived in home legally owned by religious group employer, but he was considered beneficial owner of three-eighths of home. Taxpayer claimed clergy residence deduction amount for value of benefit of five-eighths of home under s. 8(1)(c)(iii) of Income Tax Act. Taxpayer also claimed clergy residence deduction in respect of portion of home he owned pursuant to s. 8(1)(c)(iv) of Act. Minister of National Revenue disallowed taxpayer’s claimed deduction under s. 8(1)(c)(iv) of Act on basis that clergy residence deductions could not be claimed under both sections. Taxpayer appealed. Appeal dismissed. Ordinary definition of word “or”, comma placement, and French version of provision showed that word “or” in s. 8(1)(c)(iii) of Act was disjunctive. Taxpayer was not entitled to claim clergy expenses pursuant to both ss. 8(1)(c)(iii) and 8(1)(c)(iv) of Act. There was nothing in context of s. 8(1) of Act that required “or” to be interpreted as conjunctive. Although result from taxpayer’s unique situation somewhat strayed from Parliament’s original intention, it did not defeat it, and purposive analysis did not support interpreting “or” as conjunctive.

Hoch v. The Queen (2019), 2019 CarswellNat 1509, 2019 TCC 99, Ronald MacPhee J. (T.C.C. [General Procedure]).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit store.thomsonreuters.ca

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Convocation: benchers approve research funding to underpin renewed equity agenda

Colleen Flood reflects on career as healthcare policy prof and new role as Queen's Law School Dean

Ontario Superior Court welcomes new judges Ira Parghi and Benita Wassenaar

Worker unable to mitigate termination damages due to physical incapacity: Ontario Court of Appeal

Ontario Superior Court refuses to dismiss estate litigation despite delays

Ontario Court of Appeal upholds TTC's liability in personal injury case of woman struck by bus

Most Read Articles

Ontario Superior Court welcomes new judges Ira Parghi and Benita Wassenaar

Colleen Flood reflects on career as healthcare policy prof and new role as Queen's Law School Dean

Ontario Superior Court refuses to dismiss estate litigation despite delays

Worker unable to mitigate termination damages due to physical incapacity: Ontario Court of Appeal