Courtney Davidson

The appellant appealed a section 160 assessment raised after she received the proceeds of her late husband's RRSP.

At the time of his death, the husband owed tax arrears.

The appellant argued that upon his death, she ceased to be his 'spouse' and became his widow, meaning paragraph 160(1)(a) of the Income Tax Act should not apply.

Applying a textual, contextual, and purposive analysis, the Tax Court of Canada held that the term 'spouse' in paragraph 160(1)(a) includes a widow or widower.

The appeal was dismissed.

The appellant appealed reassessments denying the deduction of base payments made to the Province of Saskatchewan under the Mineral Taxation Act, 1983 for its 1999 through 2002 taxation years.

The Tax Court of Canada held that the base payments were taxes on income or profit, or alternatively, taxes in relation to the production of minerals, and were therefore not deductible under paragraph 18(1)(a) or 18(1)(m) of the Income Tax Act.

The appeal was dismissed.