The appellant appealed a reconsideration decision regarding his entitlement to the Guaranteed Income Supplement (GIS) under the Old Age Security Act.
The Minister recalculated his GIS benefits by including his foreign pension income from India in his base calendar year income.
The appellant argued the foreign pension should not be included because it was deposited in an Indian bank account and not directly received in Canada.
The Tax Court of Canada held that under the Income Tax Act, worldwide income, including foreign pension income, must be included in the computation of income for GIS purposes.
The appeal was dismissed.
