A J Frost:—This is an income tax appeal in respect of the appellant’s 1969 taxation year. Upon notice of objection duly signed and filed, the Minister of National Revenue confirmed the assessment on April 29, 1971. The appeal was heard at St Catharines, Ontario, on November 29, 1971 by the Tax Appeal Board as it was then constituted.
The appellant worked in the United States and lived in Canada. By notice of assessment dated August 6, 1970 the appellant was assessed as follows:
| Federal tax | nil |
| Provincial tax | $373.51 |
| Interest | 5.04 |
| Interest arrears | 6.00 |
| Amount due: | $384.55 |
In remitting, the appellant deducted the amount of $5.04 assessed for interest and a further amount of $99.41 which he claimed was an overpayment of his income tax for the 1968 taxation year and properly deductible from the amount owing in respect of his 1969 taxes.
Interest was assessed by the Department as the appellant failed to pay the instalments of tax due as required under section 49 of the Income Tax Act and interest was added according to the provisions of subsection 54(2) of the said Act. The language of these sections is explicit, although there appears to have been some breakdown in communications between the appellant and the Department’s assessors. However, this circumstance cannot be taken into consideration when weighing the merits of this appeal.
With respect to any alleged overpayment of taxes assessed for 1968, the Board has no jurisdiction, as only the 1969 taxation year is under appeal. The appeal is therefore dismissed.
Appeal dismissed.
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