Decision 16496
| Case Number | Claimant | Judge | Language | Decision date |
|---|---|---|---|---|
| Decision 16496 | Joyal | English | 1989-05-04 |
| Decision | Appealed | Appellant | Corresponding Case |
|---|---|---|---|
| Dismissed | No | N/A | - |
| Issue: | Sub-Issue 1: | Sub-Issue 2: | Sub-Issue 3: |
|---|---|---|---|
| earnings | income | elected or appointed representative |
Summary:
Elected councillor who is paid $500 a month as well as a $75 per diem allowance while attending extra meetings. Held that expenses actually incurred by him may be deducted, not the tax-free allowance of 1/3 of salary as allowed under the Income Tax Act.