McDonald
J
A.
(orally)
(Stone,
Linder
JJ.A.,
concurring):
This
is
an
application
by
the
Taxpayer
for
an
order
setting
aside
a
decision
of
the
Tax
court
of
Canada
which
dismissed
her
appeals
from
assessments
for
1989,
1990,
and
1991.
The
Tax
Court
Judge
held
that
the
onus
was
on
the
applicant
to
prove
her
assessments
were
in
error.
No
reliable
proof
of
any
kind
was
provided
by
the
Taxpayer
to
support
their
claims.
The
Trial
Judge
found
that
the
testimony
of
Ms.
Njenga
was
not
credible
and
he
characterized
the
“receipts”
provided
by
Ms.
Njenga
as
“a
sorry
lot”.
He
went
on
to
find
that
she
was
sufficiently
aware
of
the
Income
Tax
requirements
to
assume
responsibility
for
adequate
documentation.
The
Income
tax
system
is
based
on
self
monitoring.
As
a
public
policy
matter
the
burden
of
proof
of
deductions
and
claims
properly
rests
with
the
taxpayer.
The
Tax
Court
Judge
held
that
persons
such
as
the
Appellant
must
maintain
and
have
available
detailed
information
and
documentation
in
support
of
the
claims
they
make.
We
agree
with
that
finding.
Ms.
Njenga
as
the
Taxpayer
is
responsible
for
documenting
her
own
personal
affairs
in
a
reasonable
manner.
Self
written
receipts
and
assertion
without
proof
are
not
sufficient.
The
problem
of
insufficient
documentation
is
further
compounded
by
the
fact
that
the
Trial
Judge,
who
is
the
assessor
of
credibility,
found
the
applicant
to
be
lacking
in
this
regard.
The
application
is
dismissed.
Appeal
dismissed.
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