Date: 20021024
Docket: 2002-678-IT-APP
BETWEEN:
ANDREA M. TILLEY-LANGILLE,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Order
Little, J.
FACTS:
[1] When the Applicant filed her income tax return for the 1997 taxation year she did not include any portion of the payments that she received under the Employment Insurance Act ("EI Act"). In 1997 the Applicant received $9,350.00 under the EI Act.
[2] The Minister of National Revenue (the "Minister") reassessed the Applicant's 1997 taxation year to impose a tax of $2,748.60 calculated according to subsection 145(5) of the EI Act.
[3] Subsection 145(1) of the EI Act reads as follows:
(1) If a claimant's income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of
(a) the total benefits, other than special benefits, paid to the claimant in the taxation year, and
(b) the amount by which the claimant's income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.
[4] The Applicant filed a Notice of Objection to the reassessment issued for the 1997 taxation year.
[5] On the 28th day of August 2000 the Minister issued a Notification of Confirmation for the reassessment issued for the Applicant's 1997 taxation year.
[6] On the 11th day of February 2002 the Applicant filed an Application to extend the time within which to file a Notice of Appeal to the reassessment issued on the 28th day of August 2000for the 1997 taxation year.
[7] The Minister denied the Appellant's request to extend the time to file an appeal since the Minister maintains that the Applicant does not meet the conditions contained in paragraph 167(5)(a) of the Income Tax Act.
B. ISSUE:
[8] Is the Applicant entitled to have an extension of time to file a Notice of Appeal to the Notice of Reassessment issued for the 1997 taxation year?
C. ANALYSIS:
[9] As noted above, the Notification of Confirmation for the 1997 taxation year was issued by the Minister on the 28th day of August 2000. The 90-day period within which the Applicant might file a Notice of Appeal to the Court would expire on the 27th day of November 2000. Paragraph 167(5)(a) of the Income Tax Act specifies that if the Applicant wishes to extend the time within which to file a Notice of Appeal the Application for an extension must be made within one year of November 27, 2000, i.e., before November 27, 2001. The Applicant did not file an Application to extend the time to file a Notice of Appeal until the 11th day of February 2002, i.e., approximately one year and two and one-half months after the deadline imposed by the Income Tax Act.
[10] As noted above, the Court is precluded under paragraph 167(5)(a) of the Income Tax Act from extending the time within which to file a Notice of Appeal to the Court unless the application is made within one year after the expiry of the time within which to file the Notice of Appeal. Since the Application was filed after the one year date specified, the application must be dismissed.
[11] In connection with the Notice of Assessment received by the Applicant under the Income Tax Act for the 1997 taxation year, it should be noted that subsection 145(1) of the EI Act requires an individual to repay a percentage of regular benefits received under the EI Act such as maternity benefits, parental and sickness benefits when the taxpayer had a net income greater than 1.25 times the maximum yearly insurable earnings. For the 1997 taxation year the threshold amount was $48,750.00. Since the Applicant's income exceeded $48,750.00 the Minister imposed a "claw back" tax of $2,748.60 calculated according to subsection 145(5) of the EI Act.
[12] The application is dismissed.
Signed at Vancouver, British Columbia, this 24thd day of October 2002.
|
"L.M. Little" |
J.T.C.C.
COURT FILE NO.: 2002-678(IT)APP
STYLE OF CAUSE: Andrea M. Tilley-Langille and
Her Majesty the Queen
PLACE OF HEARING: Edmonton, Alberta
DATE OF HEARING: October 15, 2002
REASONS FOR JUDGMENT BY: The Honourable Judge L.M. Little
DATE OF JUDGMENT: October 24, 2002
APPEARANCES:
For the Applicant: The Applicant herself
Counsel for the Respondent: Elena Sacleuti (Student-at-law)
COUNSEL OF RECORD:
For the Applicant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2002-678(IT)APP
BETWEEN:
ANDREA M. TILLEY-LANGILLE,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
Application heard on October 15, 2002 at Edmonton, Alberta, by
the Honourable Judge L.M. Little
Appearances
For the Applicant: The Applicant herself
Counsel for the Respondent: Elena Sacleuti (Student-at-law)
ORDER
Upon application for an Order extending the time within which an appeal from the assessment for the 1997 taxation year may be instituted;
And upon hearing what was alleged by the parties;
The application is dismissed in accordance with the attached Reasons for Order.
Signed at Vancouver, British Columbia, this 24th day of October 2002.
|
"L.M. Little" |
J.T.C.C.