Jones v. The Queen, docket 98-607(IT)I (Informal Procedure)

98-607(IT)I

BETWEEN:

ZOYA JONES,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Motion heard on June 22, 1998, at Vancouver, British Columbia, before

the Honourable Deputy Judge D.R. Watson

Appearances

Agent for the Appellant:                       Art Hayden

Counsel for the Respondent:                Eric Douglas

JUDGMENT

          Upon motion by the Respondent for an order quashing the purported appeal from assessments made under the Income Tax Act for the 1991 and 1992 taxation years;

          Upon reading the Affidavit of Connie Yeung filed;

          And upon hearing what was alleged by the parties;

          The purported appeal is quashed in accordance with the attached Reasons for Judgment.

Signed at Ottawa, Canada, this 2nd day of July 1998.

D.J.T.C.C.

Date: 19980702

Docket: 98-607(IT)I

BETWEEN:

ZOYA JONES,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Watson, D.J.T.C.C.

[1]      The Minister's motion, requesting a dismissal of the appeal on the grounds that no Notice of Objection was served for the 1991 and 1992 taxation years, was heard in Vancouver, British Columbia, on June 22, 1998.

[2]      The original Notice of Reassessment dated November 1, 1993, for the 1991 taxation year and the original Notice of Assessment dated November 16, 1993, for the 1992 taxation year were sent to the Appellant at the address given in her 1991 and 1992 income tax returns. No Notice of Objection was filed for these two taxation years within the limit set out in section 165 of the Income Tax Act.

[3]      Considering the circumstances, in the light of the well-established case law, the appeal is dimissed on the grounds that the Appellant failed to satisfy the conditions set out in section 169 of the Income Tax Act.

Signed at Ottawa, Canada, this 2nd day of July 1998.

D.J.T.C.C.

COURT FILE NO.:                             98-607(IT)I

STYLE OF CAUSE:                           Zoya Jones and The Queen

PLACE OF HEARING:                      Vancouver, British Columbia

DATE OF HEARING:                        June 22, 1998

REASONS FOR JUDGMENT BY:     the Honourable Deputy Judge D.R. Watson

DATE OF JUDGMENT:                     July 2, 1998.

APPEARANCES:

Agent for the Appellant:             Art Hayden

Counsel for the Respondent:      Eric Douglas

COUNSEL OF RECORD:

For the Appellant:

Name:                

Firm:                 

For the Respondent:                  George Thomson

                                                Deputy Attorney General of Canada

                                                          Ottawa, Canada