Taxpayer repeatedly asked Service Canada to reconsider and explain their position with respect to entire time period

Taxpayer and husband, after emigrating from Italy, began receiving Old Age Security payments and applied for Guaranteed Income Support (GIS). Taxpayer disagreed with Service Canada’s calculation of GIS payments, based on prior year’s income for income tax purposes, as to whether payments from Italian government were “pension” or “social allowance” as she had reported them on her income tax returns. Taxpayer appealed to General Division of Social Security Tribunal, which was referred to Tax Court of Canada as relating to source of income. Tax Court judge’s ruling that payments were social assistance was implemented by adjusting 2012 income and thus GIS for July 2013 to June 2014. Taxpayer’s appeal, seeking same adjustment for earlier period, was summarily dismissed by General Division on basis that appeal was limited to period already adjusted. Taxpayer’s appeal was dismissed by Appeal Division of Tribunal. Taxpayer applied for judicial review. Application granted. General Division was unreasonable to limit review to July 2013 to June 2014 given that taxpayer had same issue with all periods from April 2012 to June 2014 and sought review of all time periods and Appeal Division was unreasonable in upholding decision. With all of documents in same place at same time, it was clear that taxpayer repeatedly asked Service Canada to reconsider and explain their position with respect to entire time period. Referral to Tax Court of Canada asked for determination for income tax years related to 2010, 2011, and 2012, rather than simply 2012 tax year that would relate to calculation of GIS for period of July 2013 to June 2014. Tax Court judge’s determination of relevant time period, in itself, made clear that time period was not limited.

Fu v. Canada (Attorney General) (2019), 2019 CarswellNat 1489, 2019 FC 527, Glennys L. McVeigh J. (F.C.).

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