Lamarre
Proulx,
T.C.C.J.:—This
is
an
appeal
under
the
informal
procedure
with
respect
to
the
1990
taxation
year.
In
1990,
the
appellant
was
teaching
in
a
Canadian
Armed
Forces
school
outside
of
Canada.
He
was
paid
by
a
Quebec
school
board
which
withheld
the
Quebec
provincial
tax.
The
appellant
wishes
to
be
taxed
by
the
Minister
of
National
Revenue
(the
"Minister")
as
a
Canadian
resident
within
the
meaning
of
section
250
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
“Act’’).
In
this
context,
he
asks
to
be
subject
to
the
surtax
under
section
120
of
the
Act,
because
he
believes
he
was
not
resident
in
any
province
during
the
year.
Pursuant
to
section
154
of
the
Act,
he
claims
that
the
tax
he
paid
in
Quebec
was
deemed
to
have
been
received
by
the
Receiver
General
to
be
applied
against
his
tax
and
that
he
should
be
reimbursed
part
of
that
tax.
It
is
not
clear
how
the
Minister
assessed
the
appellant.
According
to
the
notice
of
assessment,
the
appellant
was
assessed
under
paragraph
250(1)(c)
of
the
Act
as
a
Quebec
public
servant.
There
is
no
mention
of
the
application
of
section
120
of
the
Act.
At
the
hearing,
counsel
for
the
respondent
changed
this
method.
He
said
that
the
assessment
should
have
mentioned
subparagraph
250(1)(d.1)
of
the
Act
and
the
application
of
section
120
of
the
Act,
because
so
far
as
the
Act
was
concerned
no
income
was
earned
in
the
province
of
Quebec.
However,
the
increased
federal
tax
was
offset
by
the
immediate
application
of
the
Income
Earned
in
Quebec
Income
Tax
Remission
Order,
1988.
In
any
case,
what
the
taxpayer
is
claiming
from
the
Court,
first,
is
to
be
subject
to
section
120
of
the
Act,
and
second,
that
he
should
be
credited
under
subsection
154(4)
of
the
Act
for
the
amounts
of
tax
he
paid
in
Quebec.
As
to
the
first
request,
the
jurisprudence
has
long
been
that
the
Court
does
not
increase
amounts
of
tax
set
by
the
Minister.
As
to
the
second
request,
no
inter-governmental
agreement
creating
such
a
right
was
filed
with
the
Court.
This
point
was
discussed
in
a
case
I
heard
in
1992,
Gaston
Joyal
v.
The
Queen
(a
decision
dated
January
13,
1992,
a
copy
of
which
was
given
to
the
appellant
at
the
hearing
by
counsel
for
the
respondent).
In
that
case,
counsel
for
the
respondent
told
the
Court
that
no
such
agreement
existed
because,
in
its
own
tax
legislation,
Quebec
regarded
such
teachers
as
residents
of
Quebec
and
their
income
as
being
income
earned
in
the
province
of
Quebec.
The
appeal
is
accordingly
dismissed.
Appeal
dismissed.
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