Date:
20021024
Docket:
2002-678-IT-APP
BETWEEN:
ANDREA M.
TILLEY-LANGILLE,
Applicant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Reasons
for Order
Little,
J.
FACTS:
[1]
When the Applicant filed her income tax return for the 1997
taxation year she did not include any portion of the payments
that she received under the Employment Insurance Act
("EI Act"). In 1997 the Applicant received
$9,350.00 under the EI Act.
[2]
The Minister of National Revenue (the "Minister")
reassessed the Applicant's 1997 taxation year to impose a tax
of $2,748.60 calculated according to subsection 145(5) of
the EI Act.
[3]
Subsection 145(1) of the EI Act reads as
follows:
(1)
If a claimant's income for a taxation year exceeds 1.25 times
the maximum yearly insurable earnings, the claimant shall repay
to the Receiver General 30% of the lesser of
(a)
the total benefits, other than special benefits, paid to the
claimant in the taxation year, and
(b)
the amount by which the claimant's income for the taxation
year exceeds 1.25 times the maximum yearly insurable
earnings.
[4]
The Applicant filed a Notice of Objection to the reassessment
issued for the 1997 taxation year.
[5]
On the 28th day of August 2000 the Minister issued a Notification
of Confirmation for the reassessment issued for the
Applicant's 1997 taxation year.
[6]
On the 11th day of February 2002 the Applicant filed an
Application to extend the time within which to file a Notice of
Appeal to the reassessment issued on the 28th day of August
2000for the 1997 taxation year.
[7]
The Minister denied the Appellant's request to extend the
time to file an appeal since the Minister maintains that the
Applicant does not meet the conditions contained in
paragraph 167(5)(a) of the Income Tax
Act.
B.
ISSUE:
[8]
Is the Applicant entitled to have an extension of time to file a
Notice of Appeal to the Notice of Reassessment issued for the
1997 taxation year?
C.
ANALYSIS:
[9]
As noted above, the Notification of Confirmation for the 1997
taxation year was issued by the Minister on the 28th day of
August 2000. The 90-day period within which the Applicant might
file a Notice of Appeal to the Court would expire on the
27th day of November 2000. Paragraph 167(5)(a) of the
Income Tax Act specifies that if the Applicant
wishes to extend the time within which to file a Notice of Appeal
the Application for an extension must be made within one year of
November 27, 2000, i.e., before November 27, 2001. The
Applicant did not file an Application to extend the time to file
a Notice of Appeal until the 11th day of February 2002, i.e.,
approximately one year and two and one-half months after the
deadline imposed by the Income Tax Act.
[10] As noted
above, the Court is precluded under
paragraph 167(5)(a) of the Income Tax
Act from extending the time within which to file a Notice
of Appeal to the Court unless the application is made within one
year after the expiry of the time within which to file the Notice
of Appeal. Since the Application was filed after the one year
date specified, the application must be dismissed.
[11] In
connection with the Notice of Assessment received by the
Applicant under the Income Tax Act for the 1997
taxation year, it should be noted that subsection 145(1) of the
EI Act requires an individual to repay a percentage of
regular benefits received under the EI Act such as
maternity benefits, parental and sickness benefits when the
taxpayer had a net income greater than 1.25 times the maximum
yearly insurable earnings. For the 1997 taxation year the
threshold amount was $48,750.00. Since the Applicant's income
exceeded $48,750.00 the Minister imposed a "claw back"
tax of $2,748.60 calculated according to subsection 145(5)
of the EI Act.
[12] The
application is dismissed.
Signed at
Vancouver, British Columbia, this 24thd day of October
2002.
J.T.C.C.
COURT FILE
NO.:
2002-678(IT)APP
STYLE OF
CAUSE:
Andrea M. Tilley-Langille and
Her Majesty the Queen
PLACE OF
HEARING:
Edmonton, Alberta
DATE OF
HEARING:
October 15, 2002
REASONS FOR
JUDGMENT BY: The Honourable Judge L.M.
Little
DATE OF
JUDGMENT:
October 24, 2002
APPEARANCES:
For the
Applicant:
The Applicant herself
Counsel for
the
Respondent:
Elena Sacleuti (Student-at-law)
COUNSEL OF
RECORD:
For the
Applicant:
Name:
Firm:
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2002-678(IT)APP
BETWEEN:
ANDREA M.
TILLEY-LANGILLE,
Applicant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Application
heard on October 15, 2002 at Edmonton, Alberta, by
the
Honourable Judge L.M. Little
Appearances
For the
Applicant:
The Applicant herself
Counsel for
the
Respondent:
Elena Sacleuti (Student-at-law)
ORDER
Upon application for an Order extending the time within which an
appeal from the assessment for the 1997 taxation year may be
instituted;
And upon hearing what was alleged by the parties;
The application is dismissed in accordance with the attached
Reasons for Order.
Signed at
Vancouver, British Columbia, this 24th day of October
2002.
J.T.C.C.
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