The appellant appealed the Minister's decision regarding the calculation of his Guaranteed Income Supplement (GIS) benefits under the Old Age Security Act.
Due to a previous CRA error denying a medical expense claim, the appellant was forced to withdraw funds from his RRSP to meet living expenses.
This withdrawal increased his income for the base calendar year above the allowable threshold, resulting in the denial of his GIS entitlement for the subsequent payment period.
The Tax Court of Canada dismissed the appeal, finding that under the Old Age Security Act and the Income Tax Act, RRSP withdrawals must be included in the calculation of income, despite the unfortunate circumstances caused by the CRA's initial error.
