International Bible Students Association v Uganda Revenue Authority (HCT-00-CV-CS-0209 OF 2008) (HCT-00-CV-CS-0209 OF 2008) [2009] UGHC 142 (29 June 2009)

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{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s18\qc \li0\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 \b\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\insrsid15034668\charrsid9446303 THE REPUBLIC OF UGANDA \par }\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15034668\charrsid9446303 IN THE HIGH COURT OF UGANDA AT KAMPALA \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid1771780\charrsid9446303 \par }\pard\plain \ltrpar\s5\qc \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel4\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af1\afs28\alang1025 \ltrch\fcs0 \b\f1\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1771780\charrsid9446303 HCT-00-CV-CS-0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid15034668\charrsid9446303 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1771780\charrsid9446303 09 OF 2008}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid15034668\charrsid9446303 \par }\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe1033\langnp1033\langfenp1033\insrsid15034668\charrsid9446303 \par }\pard\plain \ltrpar\s2\qj \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 \fs28\lang1033\langfe1033\loch\af1\hich\af1\dbch\af35\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \f0\fs24\insrsid15034668\charrsid9446303 \hich\af0\dbch\af35\loch\f0 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f0\fs24\insrsid1771780\charrsid9446303 \hich\af0\dbch\af35\loch\f0 INTERNATIONAL BIBLE STUDENTS ASSOCIATION::::::::}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f0\fs24\insrsid15034668\charrsid9446303 \hich\af0\dbch\af35\loch\f0 PLAINTIFF \par }\pard\plain \ltrpar\s9\qc \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\insrsid15034668\charrsid9446303 \par VERSUS \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15034668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid15034668\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15034668 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1771780\charrsid9446303 UGANDA REVENUE AUTHORITY}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid15034668\charrsid9446303 ::::::::::::::::::::::::::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid8196095 ::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6965688\charrsid9446303 DEFENDANT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid15034668\charrsid9446303 \par \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1771780\charrsid9446303 BEFORE:\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1771780\charrsid8196095 THE HON. LADY JUSTICE ELIZABETH MUSOKE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12087849\charrsid8196095 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1771780\charrsid8196095 \par \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1771780 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1771780\charrsid8196095 JUDGEMENT \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid16591686\charrsid9446303 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591686 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid16591686\charrsid9446303 Background \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591686 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6965688\charrsid9446303 plaintiff is the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 International Bible Students }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10714623\charrsid9446303 Association}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6965688\charrsid9446303 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 a religious association incorporated as a company limited by guarantee and registered as a charity in the United Kingdom}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6965688\charrsid9446303 . It is also}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 registered in Uganda under Part X of the Companies Act. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 Plaintiff is a legal entity used by Jehovah\rquote s Witnesses to accomplish its religious activities in Uganda and is the legal structure for Jehovah\rquote s Witnesses in Uganda. The structure of the P laintiff is premised on spiritual direction being provided by an ecclesiastical Governing Body, the Worldwide Order of Special Full time Servants of Jehovah\rquote s Witnesses, hereinafter referred to as \lquote the Order\rquote , an unincorporated international association of religious ministers who have made a vow of obedience and poverty, and a commitment to serve in a special full time capacity.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3962719\charrsid9446303 The Order routinely provides the Plaintiff with members of the Order to assist the Plaintiff in accomplishing the religious activities of the Jehovah\rquote s Witnesses in Uganda. These members receive food, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15213801\charrsid9446303 shelter, and modest support from the plaintiff to cater for personal necessities in the course of carrying out the plaintiff\rquote s charitable and religious activities in Uganda. The supp ort provided to each of these members is USh. 170,000= per month and USh. 576,000= per year.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16591686\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15213801\charrsid9446303 \par The Defendant is the Uganda Revenue Authority, a statutory body established under the Uganda Revenue Authority Act, Cap 196. It is principally charged with the c ollection of taxes in Uganda. In January 2008, the Defendant made an internal ruling that the monetary support given to members of the Order in Uganda for personal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8258056\charrsid9446303 expenses is taxable as employment income, specifically under Pay As You Earn (PAYE) income tax, because it believes that members of the Order are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2168702\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8258056\charrsid9446303 employees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2168702\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8258056\charrsid9446303 within the meaning of the Income Tax Act.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2168702\charrsid9446303 The plaintiff was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11677905\charrsid9446303 dissatisfied}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2168702\charrsid9446303 with the above internal ruling, and the parties agreed to refer the matter to court for a declaration. Hence the present suit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15213801\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8258056\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 The Plaintiff seeks a declaration that members of the Order who serve in Uganda are not employees of the Plaintiff for purposes of the Income Tax Act, Cap 340, and therefore, are not liable to pay PAYE income tax, and that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11424878\charrsid9446303 , consequently,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 the Plaintiff is not under obligation to deduct any such tax from the support provided to the said members of the Order.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8258056\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 \par A joint Scheduling Memorandum was filed whereby the parties agreed to the following issues: \par \par 1)\tab Whether the plaintiff is a proper party to the suit. \par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16014096 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 2)\tab Whether the memb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 ers of the World wide Order of Special Full T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 ime Servants of Jehovah\rquote s Witnesses serving in Uganda are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16014096\charrsid9446303 employees for purposes of the Income Tax Act, Cap 340 and therefore, liable to pay income tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 3)\tab Whether the plaintiff is obliged to compute and deduct income tax and specifically}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 Pay As You Earn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 PAYE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 )}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 from the support it gives to the mem}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 bers of the Worldwide Order of Special Full T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 ime Servants of Jehovah\rquote s witnesses. \par 4)\tab Remedies available. \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6057838 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 Parties were represented by Mr. Ernest Kalibala for the Plaintiff and Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 Edward Kitonsa for the defendant. The parties filed written submissions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591686 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7541881\charrsid9446303 Issue 1: Whether the Plaintiff is a proper party to the suit. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 At the defence stage, the above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 issue was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 abandoned by the Defendant. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7541881\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16253702\charrsid9446303 The plaintiff\rquote s locus is, therefore, no longer in issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6057838\charrsid9446303 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14878325\charrsid9446303 Issue 2: Whether the members of the Worldwide Order of Special Fulltime Servants of Jehova}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid16253702\charrsid9446303 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14878325\charrsid9446303 \rquote s Witnesses serving in Uganda are employees for purposes of the Income Tax Act, Cap 340, and therefore liable to income tax. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 \par Section 19(i) of the Income Tax Act Cap 340 provides that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6965688\charrsid9446303 : \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6965688\charrsid9446303 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16580968\charrsid9446303 ubject to this section, employment inc ome means any income derived by an employee from any employment and includes the following amounts whether of a revenue or capital nature, any wages, salary, overtime pay, fees, commission, gratuity, bonus, or the amount of any travelling, entertainment, utilities, cost of living, housi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6965688\charrsid9446303 ng, medical, or other allowance\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16580968\charrsid9446303 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 The definitions of \'93employee\'94 and \'93employment\'94 under the Act have to be examined before one can determine whether the sums listed above qualify as employment income. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591686 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14878325\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 Section 2 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 x}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 z}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 of the Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10714623\charrsid9446303 define}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 \'93employee\'94 \'93employer\'94 and \'93employment\'94 as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14878325\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 \par }\pard \ltrpar\qj \fi720\li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid5648084\charrsid9446303 (x) \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid10714623\charrsid9446303 Employee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid5648084\charrsid9446303 \'94 means an individual engaged in employment. \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid5648084\charrsid9446303 (y) \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid10714623\charrsid9446303 Employer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid5648084\charrsid9446303 \'94 means a person who employs or remunerates an employee. \par }\pard \ltrpar\qj \fi720\li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 (z) \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid10714623\charrsid9446303 Employment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 \'94 means: \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591686 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 \par }\pard \ltrpar\qj \fi-720\li2160\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 i)\tab The position of an individ ual in the employment of another person; \par }\pard \ltrpar\qj \fi720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 ii)\tab A directorship of a company; \par }\pard \ltrpar\qj \fi-720\li2160\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 iii)\tab A position entitling the holder to a fixed or ascertainable remuneration; or \par }\pard \ltrpar\qj \fi720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16580968 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid11102514\charrsid9446303 iv)\tab The holding or acting in any public office. \par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 It is common ground that sub-sections (ii) and (iv) do not apply }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 the case at hand, as the members of the Order }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 have not been stated to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 hold any directorship status}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 ,}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 or public office. The Plaintiff further submitted that sub-section (i) is circular and does not provide any guidance on how to determine the existence of an employer-employee relationship}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 and that the relationship between the Plaintiff and members of the Order does not fit under sub-section (iii). The Defendant } {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 submitted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102514\charrsid9446303 that legislative i ntent should be used to determine the meaning of sub-section (i) and that the relationship between the Plaintiff and members of the Order fits under both sub-sections (i) and (iii). \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid294240\charrsid9446303 The Plaintiff contended that the court should disregard sub-section (i), because it uses the term \'93employment\'94 in its own defini}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 tion. The Defendant relied on Explanatory N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid294240\charrsid9446303 otes to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16580968\charrsid9446303 Income Tax Bill of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid294240\charrsid9446303 1997, which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 Bill }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid294240\charrsid9446303 was later adopted by Parliament in the form of the Income Tax Act.}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16719070\charrsid9446303 The Explanatory Notes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6751455\charrsid9446303 are the only indication of the intended meaning}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12596624\charrsid9446303 of \'93employment\'94 in sub-section (i). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 To support the Defendant\rquote s reliance on the Notes, the court was referred to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16719070\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16580968\charrsid9446303 EA Driedger on \'93Construction of Statutes 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\super\insrsid16580968\charrsid9446303 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16580968\charrsid9446303 Edition (1983) at 87}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14431619\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 for the proposition }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14431619\charrsid9446303 that:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6751455\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12596624\charrsid9446303 \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16719070 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12596624\charrsid9446303 \'93to day there is only one principle of approach, the words of an Act are read in their entire context and in their grammatical and ordinary sense harmonio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16719070\charrsid9446303 usly with the scheme of the Act,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12596624\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16719070\charrsid9446303 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12596624\charrsid9446303 he object of the Act, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12465582\charrsid9446303 and the intention of Parliament\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16719070\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16719070 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid16719070\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 Accordingly, the Defendant submitted }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12596624\charrsid9446303 that the intention of Parliament for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 purposes of the Income Tax Act was clearly evidenced in the E}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12596624\charrsid9446303 xplanatory}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7480552\charrsid9446303 otes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16719070\charrsid9446303 to the Bill}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7480552\charrsid9446303 . \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7480552\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 \par \par I agree with the P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7480552\charrsid9446303 laintiff that the authenticity of these Notes has not been estab}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 lished. Be the above as it may,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2717156\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14841406\charrsid9446303 the Explanatory N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 otes state that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 the definition}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 of \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid8217235\charrsid9446303 employment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 provided in sub-section (i) is intended to refer to the \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid4995060\charrsid9446303 ordinar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid8217235\charrsid9446303 y meaning of employment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 \'94. The N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 otes further outline factors used to determine this ordinary meaning of employment, which the Defendant asserts show that the members of the Order are employees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6504341\charrsid9446303 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 The Notes state inter alia, as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6504341\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12980945\charrsid9446303 \par \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12980945 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12980945\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6504341\charrsid9446303 Paragraph (a) of the definition of employment provides that the position of an individual in the employment of another person is an employment. This is intended to refer to the ordinary meaning of employment and, therefore, existing judicial authorities on whether there is an employment relationship continue to be relevant. An employment relationship as ordinarily under s tood does not exist where the individual is engaged on his or her own account as an independent contractor. The determination of whether an individual is an employee or independent contractor involves looking at a number of factors, including whether the hirer has the legal right to control the manner in which the work is performed and the degree of integration of the activities of the person hired within the hirer\rquote s business. In determining the degree of integration, regard should be had to:}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid14841406\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6504341\charrsid9446303 \par }\pard \ltrpar\qj \fi-720\li2160\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid12980945 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6504341\charrsid9446303 1)\tab Whether the person hired is engaged on a continuous basis; \par 2)\tab Where the services are performed particularly whether they are performed at the hirer\rquote s place of business. \par 3)\tab Whether the hirer controls the timing and scheduling of the work; and \par 4)\tab Whether the hirer provides the working tools, plant and other relevant facilities for the person hired to perform his or her work}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12980945\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6504341\charrsid9446303 . \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14841406\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 hen examined closely, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8355170\charrsid9446303 above }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 factors }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 are meant to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 be used to differentiate between an employee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8355170\charrsid9446303 as ordinarily understood}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 an independent contractor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 Therefore, the use of these factors is not appropriate for a determination of an employment relationship in this situation. Without any other indication of the intended meaning of sub-section (i), beyond the ordinary meaning of employment, sub-section (i) does not appe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 ar to have any application here, since volunteers, which the members of the Order are, are not ordinarily }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 understood}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 employees}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217235\charrsid9446303 in the ordinary sense of employment.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 This }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 leaves court with the determination as to whether the members of the Order fit under the definition of \'93employment\'94 under Section 2(z) (iii)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 of the Act which defines }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430290\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 employment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6430290\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6430290\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 a position entitling the holder to a fixed or ascertain remuneration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6430290\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 The parties chose to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 distinctly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 analyse the elemen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430290\charrsid9446303 ts constituting this definition:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 that is to say, \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 position}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 \'94, \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 entitlement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 \'94, and \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5779480\charrsid9446303 fixed and ascertainable remuneration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5779480\charrsid9446303 \'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4995060\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid337708\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 In his submissions, the P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8875926\charrsid9446303 laintiff relied on the definition of \'93position\'94 from the Oxford English Dictionary, which defines \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid8875926\charrsid9446303 position}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8875926\charrsid9446303 \'94 as \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid8875926\charrsid9446303 rank or status; high social standing; paid employment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8875926\charrsid9446303 \'94. The Defense asserted that there was no such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid797931\charrsid9446303 definition in the Oxford English Dictionary, and also asserted that \'93position\'94 is synonymous with \'93arrangement\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6430290\charrsid9446303 and that this is what was e nvisioned by the enactors of the Income Tax Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid797931\charrsid9446303 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7477158\charrsid9446303 This court\rquote s reference to the definition of \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7477158\charrsid9446303 position}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7477158\charrsid9446303 \'94 in the Oxford English Dictionary shows that the definition includes \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7477158\charrsid9446303 high rank or social standing; a job}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7477158\charrsid9446303 \'94 as well as \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7477158\charrsid9446303 a way in which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14841406\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7477158\charrsid9446303 someone or something is arranged}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7477158\charrsid9446303 \'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8875926\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14841406\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8192896\charrsid9446303 From this definition, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12130357\charrsid9446303 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8192896\charrsid9446303 Plaintiff argued that there is no \'93 position\'94 as envisaged under the statute because in the Plaintiff\rquote s relati}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 onship with the members of the O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8192896\charrsid9446303 rder, there is no employment. To support this, Plain tiff cited the following facts: members do not apply for or choose their assignments; their assignment may change at any time and holds no status; some members are assigned to serve the other members by providing housekeeping and other duties; preparing and serving meals, and caring for the elderly and infirm; and all members of the Order may be called upon to perform any of the ta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 sks required to sustain the O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8192896\charrsid9446303 rder or to accomplish its objectives. The Plaintiff argued that there are no \'93positions\'94 because, while members may have specific tasks to perform, there are no general descriptions of their work, as it varies depending on the needs of the Order. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6625647\charrsid9446303 The Defendant on the other hand, argued that the relationship between the members of the Order and the Plaintiff fits under the definition of \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6625647\charrsid9446303 position}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6625647\charrsid9446303 \'94 as an \'93arrangement\'94 and thus, satisfies the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7418543\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6625647\charrsid9446303 position}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7418543\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6625647\charrsid9446303 requirement of the statute.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8192896\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12465582 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13976553\charrsid9446303 he Defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 further relied on the application f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 orm}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 (Page 9 thereof)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 which the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 int}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13976553\charrsid9446303 ending }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 members}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13976553\charrsid9446303 fi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 ll }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 for consideration to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 become Bethel family members in the Order (Se}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13976553\charrsid9446303 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 Exhibit 9) which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 provides that \'93 \'85\'85. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid12465582\charrsid9446303 if there is an opening for which we feel you are qualified, we will advise you. Otherwise please DO NOT expect an acknowledgement of this application}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 \'94. Further, the same application}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13976553\charrsid9446303 form}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 provides that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 Branch Committee reserved}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 the right to determine if and when one\rquote s membership should terminate. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 \par \par From an ordinary reading of the application, particularly the clause cited above, it appears that one would be admitted to the Order if there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 is an opening (a position) which is terminable, } {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 which one is qualified to occupy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 when }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 admitted to the}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16126853\charrsid9446303 Bethel family}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11863223\charrsid9446303 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12465582\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12993475\charrsid9446303 \par The court finds that although the duties the aspirants to membership of the Order are \'93appointed\'94 to perform are of a volunteer nature, their secular work background and experience, apart from their spiritual qualifications, are relevant in determining where (positions) they are deemed fit to serve. In this sense, therefore, they will be filling positions. The position element is thereby fulfilled. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16126853\charrsid9446303 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909952\charrsid9446303 The other element in the definition under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12993475\charrsid9446303 sub-section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909952\charrsid9446303 (iii) is \'93entitlement\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid10909952\charrsid9446303 Black\rquote s Law Dictionary }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909952\charrsid9446303 defines \'93entitlement\'94 to mean \'93an absolute right to a (usually monetary) benefit such as social security granted immediately upon meeting a legal requirement\'94 . Based on this definition, the Plaintiff submitted that there is no entitlement in the relationship between the plaintiff and t he members of the order, the reason being that to become a member of the Order, one had to take a vow promising not to take part in any secular employment, and to accept the modest material support provided.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4074381\charrsid9446303 And if the Plaintiff decides to decrease the monetary support given to members of the Order, the members have no right to make a lawful demand for an increased amount.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10909952\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4458584\charrsid9446303 \par The Defense contended that to establish the true meaning of \'93entitlement\'94 calls for a further definition of an \'93absolute right\'94. According to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4458584\charrsid9446303 Black\rquote s Dictionary, }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4458584\charrsid9446303 an \'93absolute right\'94 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid4458584\charrsid9446303 \'93 a right that belongs to every human being such as the right of personal liberty; a natural right, an unqualified right; specifically a right that cannot be denied or curtailed except under specific conditions\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3035597\charrsid9446303 The Defense contended that this is not the meaning of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11565077\charrsid9446303 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3035597\charrsid9446303 entitlement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11565077\charrsid9446303 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3035597\charrsid9446303 intended under the Income Tax Act. Instead, the Defense provided an alternative definition from the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3035597\charrsid9446303 Oxford Advanced Learner\rquote s Dictionary, 6}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\super\insrsid3035597\charrsid9446303 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3035597\charrsid9446303 Edition, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3035597\charrsid9446303 which defines \'93entitlement\'94 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid3035597\charrsid9446303 \'93 the official right to have or do something; something that you have an official right to do; the amount that you have the right to receive\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3035597\charrsid9446303 Based on this definition, the Defense asserted that members of the Order are entitled to the monetary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7030052\charrsid9446303 support provided by the Plaintiff.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6649900\charrsid9446303 \par \par The defendant further submitted that from facts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8417423\charrsid9446303 in Exhibit }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13525892\charrsid9446303 P.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6649900\charrsid9446303 10 and the plaint, the members of the Order are entitled upon becoming part of the Order, to monetary and other benefits which are ascertainable and accordingl y should be accordingly fall to be taxed. The said modest support is Shs. 170,000= monthly for personal necessities and an annual amount of Shs. 576,000= for expenses such as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6183186\charrsid9446303 clothing}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6385860\charrsid9446303 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2049087\charrsid9446303 or emergencies. The defendant also relied on Clause 5(6) (c) of the plaintiff\rquote s Articles of Association which stated in reference to benefits of trustees of the order, that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid2049087\charrsid9446303 \'93 (c) the accommodation, board, monetary and other benefits enjoyed by the Trustees shall be of the same or similar standard to that of the o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid10707783\charrsid9446303 ther voluntee rs working fulltime with the charity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid2049087\charrsid9446303 \'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid4458584\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid2049087\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12941158\charrsid9446303 As }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13525892\charrsid9446303 far as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707783\charrsid9446303 \'93entitlement\'94 to the said sums, the }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12941158\charrsid9446303 court finds that in order }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10112102\charrsid9446303 fo r a person to be entitled to remuneration, that person must be able to make a legal claim to that remuneration should it fail to be provided. In the case at hand, the disbursements made by the Plaintiff are not given in direct exchange for services provi ded. This is indicated by the fact that members receive the same support regardless of the tasks they perform. As noted by the Plaintiff, the statute states \'93fixed or ascertainable remuneration\'94 , which means payment for services, and not fixed or ascertai nable disbursements, such as social security. The members of the Order are not in a contractual relationship with the plaintiff and therefore could not make a legal claim to the monetary support provided by the Plaintiff. This court finds that the membe rs of the Order are not entitled to the support they receive from the Plaintiff and thu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6183186\charrsid9446303 s, do not fit under section 2(z)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10112102\charrsid9446303 (iii) of the Income Tax Act.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12941158\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16077208\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6039186\charrsid9446303 Having found as I have that the members of the Order do not fit squarely within the four corners of sub-section (iii) of the definition of employment, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16077208\charrsid9446303 the monetary support provided by the Plaintiff to the members of the Order }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6039186\charrsid9446303 does not qualify}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16077208\charrsid9446303 as taxable income. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid16077208\charrsid9446303 Issue 3: Whether the Plaintiff is obliged to compute and deduct income tax and specifically Pay As You Earn from the support it gives to the members of the Worldwide Order of Special Fulltime Servants of Jehovah\rquote s Witness. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16077208\charrsid9446303 Income tax deductions, specifically PAYE, can only be deducted from taxable income. Because of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10707783\charrsid9446303 court\rquote s}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16077208\charrsid9446303 finding that the relat ionship between the plaintiff and the members of the Order is not an employment relationship and that the support provided is not taxable income, it is unnecessary to address the issue of whether the Plaintiff must deduct PAYE. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6039186\charrsid9446303 \par The plaintiffs have made an alternative prayer under issue (iii) that even if the court was to hold that there is employment income, Section 19(2) of the Income Tax Act exempts some of the income from being taxed as employment income. They singled out income spent on accommodation and travel expenses or meals and refreshment while undertaking travel in the course of performing the duties of membership in the Order. \par \par The defence has submitted in response, and I entirely agree, that there is no evidence to justify or prove the claim that the amounts paid to the members of the Order fall under any of the exceptions under Section 19(2) of the Act. The court has no basis for considering this alternative prayer which in any case is now a moot point. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5786957\charrsid9446303 Issue 4: Remedies \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3087640\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11804871\charrsid9446303 The court hereby declares the following:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5786957\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11804871\charrsid9446303 \par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11804871 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11804871\charrsid9446303 1)\tab That the members of the Order assisting the Plaintiff in the conduct of its activities are not employees of the Plaintiff and therefore are not liable to pay As You Earn tax as calculated under the Income Tax Act, Cap 340. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11824560\charrsid9446303 \page }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11804871\charrsid9446303 \par 2)\tab That the Plaintiff is not under any obligation to deduct any income tax from the support provided to members of the Order as outlines in this judgement. \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11102514 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid2049087\charrsid9446303 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11824560\charrsid9446303 {\*\xmlopen\xmlns2{\factoidname PersonName}}Elizabeth Musoke}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid8192896\charrsid9446303 {\*\xmlclose} \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11824560\charrsid9446303 JUDGE \par 29/06/2009 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11824560\charrsid9446303 Judgement read in the presence of: \par \par 1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4922452\charrsid9446303 \tab Mr. Earnest Kalibala for Plaintiff.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11824560\charrsid9446303 \par 2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4922452\charrsid9446303 \tab Mr. Habib Arike for Defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11824560\charrsid9446303 \par 3)\tab Imelda Naggayi, Court Clerk. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid4922452\charrsid9446303 Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid11824560\charrsid9446303 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4922452\charrsid9446303 Judgement read today 29/6/2009 at 4.15 p.m. in presence of all the above. \par \par \par \par Deputy Registrar \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11824560 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4922452\charrsid9446303 For:\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11824560\charrsid9446303 {\*\xmlopen\xmlns2{\factoidname PersonName}}Elizabeth Musoke{\*\xmlclose} \par }\pard \ltrpar\qj 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