| Case name: |
Bellingham v. Canada (Minister of National Revenue) |
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| Jurisdiction: |
Canada - Federal |
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| Court: |
Federal Court - Appeal Division |
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| Parties: |
Name |
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Appearing as |
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Bellingham, Brenda E. |
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Claimant |
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Canada |
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Other |
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| Before: |
Decision maker |
Designation |
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Decary, Robert |
J.A. |
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Robertson, Joseph T. |
J.A. |
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Stone, Arthur Joseph |
J.A. |
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| Lawyers: |
Name |
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Appearing for |
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Nichols, Neil W. |
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Claimant |
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Titosky, Douglas B. |
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Other |
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| Decision: |
Second appeal by the Claimant from an income tax reassessment pertaining to a compensation award resulting from an expropriation pursuant to the Expropriation Act, R.S.A. 1980, c. E-16. The Claimant had received a payment of $672,606 following a negotiated settlement of her compensation claim. The court below had determined that the sum of $181,319 representing ordinary interest awarded under ss. 66(1) and (3) of the Act should be treated as interest income and the balance of the award as income from a business. The finding with respect to the ordinary interest portion of the award was not challenged on the present appeal. However, it was held that another portion of the award in the amount of $114,272 consisting of additional interest paid pursuant to s. 66(4) of the Expropriation Act was not taxable for purposes of the Income Tax Act. As for the balance of the payment it was held to have been properly assessed as income from a business. Costs were awarded to the Claimant. |
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| ExLaw citation: |
[1995] EXLAW 26 |
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| Parallel citations: |
(1995) 59 A.C.W.S. (3d) 1016 |
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(1995) 130 D.L.R. (4th) 585 |
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(1995) 96 D.T.C. 6075 |
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[1995] F.C.J. No. 1602 |
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(1995) 58 L.C.R. 19 |
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(1995) 190 N.R. 204 |
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[1996] 1 C.T.C. 187 |
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[1996] 1 F.C. 613 |
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