Dionne v. Canada
A-48-97
Décary J.A.
27/10/98
2 pp.
Appeal from T.C.C. decision holding reimbursement of costs of transporting food unavailable locally to employee residing in northern zone taxable "benefit" within meaning of Income Tax Act, s. 6(1)(a)-Appeal dismissed-Similar decision at issue in Leduc (Succession de) v. R., [1996] 1 C.T.C. 2873 (T.C.C.), and reasons therein compelling-If allowable deduction under Act, or salaries, allowances and bonuses granted by employers insufficient, up to Parliament and parties involved to change them, not courts-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 6(1)(a).
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