Précis: Mr. Butler received a lump sum worker’s compensation award from the Nova Scotia Workers’ Compensation Board. The Minister assessed the Appellant for repayment of the old age security (“OAS”) in the amount of $3,269.00 on the basis that his income for 2012 under Part I.1 (OAS Clawback) included the payment from the Board. Mr. Butler appealed to the Tax Court where he was unsuccessful. He appealed that decision to the Federal Court of Appeal. The Court dismissed his appeal from the bench. There was no order as to costs.
Butler v. R. - FCA: Lump sum worker’s compensation award subject to Part I.1 OAS ClawbackREAD MORE »