Swantje v. Canada, [1996] 1 S.C.R. 73

Helmut Swantje Appellant

v.

Her Majesty The Queen Respondent

Indexed as: Swantje v. Canada

File No.: 24439.

1996: February 2.

Present: La Forest, L'Heureux-Dubé, Gonthier, Cory, McLachlin, Iacobucci and Major JJ.

on appeal from the federal court of appeal

Taxation -- Income tax -- Pension income -- Whether taxpayer's German pension benefits to be included in calculating tax liability under Part I.2 of the Income Tax Act -- Income Tax Act, R.S.C. 1952, c. 148, s. 180.2 -- Canada-Germany Tax Agreement Act, 1982, S.C. 1980-81-82-83, c. 156.

Statutes and Regulations Cited

Canada-Germany Tax Agreement Act, 1982, S.C. 1980-81-82-83, c. 156.

Income Tax Act, R.S.C. 1952, c. 148 [now R.S.C., 1985, c. 1 (5th Supp.)], s. 180.2 [en. 1990, c. 39, s. 48].

APPEAL from a judgment of the Federal Court of Appeal (1994), 174 N.R. 224, [1994] 2 C.T.C. 382, 94 D.T.C. 6633, setting aside a judgment of the Tax Court of Canada, 1994 CanLII 19176 (TCC), [1994] 1 C.T.C. 2559, 94 D.T.C. 1359. Appeal dismissed.

Paul A. Dancause, for the appellant.

Barbara A. Burns and Patricia Babcock, for the respondent.

The judgment of the Court was delivered orally by

[1] Iacobucci J. -- We are all of the view that this appeal should be dismissed for the reasons of Marceau J.A. in the Federal Court of Appeal. We would add that in our opinion the provisions of the Canada-Germany Tax Agreement do not apply in these circumstances to prevent the operation of s. 180.2 of the Income Tax Act. Accordingly, the appeal is dismissed with costs.

Judgment accordingly.

Solicitors for the appellant: Kevin J. Mullington and Paul A. Dancause, Ottawa.

Solicitor for the respondent: George Thomson, Vancouver.