|
Ms.
Morrow:
|
Pardon?
|
|
|
The
Court:
|
You
can
come
forward,
Ms.
Morrow.
|
|
Ms.
Morrow:
|
Yeah.
|
|
|
The
Court:
|
I
am
not
going
to
allow
your
appeal.
I
think
you
fail
to
under
|
|
stand
that
every
taxpayer
has
the
obligation
to
provide
the
basis
|
|
for
their
own
taxation.
|
Income
tax
is
a
self-assessing
process.
|
|
Every
one
of
us
must
do
the
same
thing.
We
must
assess
the
tax
|
|
that
we
have
to
pay
[on]
our
own
income.
That's
our
obligation.
|
|
It’s
yours,
and
it’s
mine.
To
do
that,
you,
of
course,
have
to
be
|
|
subject
to
scrutiny
by
the
Minister.
But,
nevertheless,
it’s
not
the
|
|
Minister's
obligation
to
tell
you
how
much
tax
you
have
to
pay.
|
|
It's
never
the
Minister's
obligation
to
provide
the
details
that
|
|
form
the
basis
of
your
tax
or
mine.
It's
yours.
And
it’s
mine.
In
|
|
this
case,
when
you
are
before
the
Tax
Court,
this
is
what
Judge
|
|
Barr
for
the
Tax
Court
at
that
time
said.
And,
then,
he
put
it
in
|
|
writing.
And
I
want
to
read
it
to
you
again
because
—
|
|
Ms.
Morrow:
|
I
read
it.
|
|
|
The
Court:
|
Well,
I
—
|
|
|
Ms.
Morrow:
|
You
can’t
use
the
Chernicov
(phonetic)
case.
|
|
The
Court:
|
I'll
read
it
again.
|
|
|
Ms.
Morrow:
|
She
didn't
file
at
all.
|
|
|
The
Court:
|
Well,
it
doesn't
matter.
The
obligation—you
don't
have
to
read
|
|
it.
You
know
what
I'm
talking
about.
"The
obligation
is
not
upon
|
|
the
Minister
to
provide
the
details
which
form
the
basis
of
your
|
|
tax.
It's
for
you.”
And
if
you
have
any
quarrel
with
the
position
|
|
taken
by
the
Minister,
it
isn't
good
enough
to
simply
say
they're
|
|
wrong,
they're
harassing
me,
it's
hogwash.
Those
are
the
terms
|
|
that
you've
used.
You've
got
to
go
more
than
that.
You
have
to
|
|
say
this
is
what's
right.
Then,
a
Court
of
Law
can
look
at
it
and
|
|
say
you
say
that,
the
Minister
says
this,
the
Minister
is
wrong
|
|
and
you
were
right.
But
you
have
never
put
forward
a
set
of
|
|
figures
that
—
|
|
|
Ms.
Morrow:
|
Well,
I
have
—
|
|
|
The
Court:
|
—properly
and
comprehensively
sets
out
your
income
during
|
|
those
years
and
the
proper
basis
for
taxation.
You
never
have
|
|
then,
and
you
didn't
today.
|
|
Ms.
Morrow:
|
Well,
I
have
a
—
|
|
|
The
Court:
|
And,
as
a
result
—
|
|
|
Ms.
Morrow:
|
—submission.
|
|
|
The
Court:
|
—there's
no
basis
for
me
to
award
judgment
in
your
favour.
Your
|
|
action
fails,
and
your
actions
are
all
dismissed
by
way
of
appeal
|
from
the
Tax
Court.
That
action
is
dismissed
with
costs,
if
demanded
by
the
Crown.
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