Date:
20021024
Dockets:
2002-1455-IT-I
BETWEEN:
BRIAN
WILLIAM KILOH,
Appellant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Reasons
for Order
Little,
J.
FACTS
[1]
In the 2000 taxation year the Appellant was employed by A.
Sanford & Son Enterprises Ltd. and D.J. Ventures Ltd. (the
"Employers").
[2]
In the 2000 taxation year the Appellant received employment
income in the amount of $17,779.00 from the Employers.
[3]
In the 2000 taxation year the Employers withheld employment
insurance premiums in the amount of $426.71 (the "EI
Premiums").
[4]
In the 2000 taxation year the Appellant received employment
benefits in the amount of $11,816.00 (the "EI
Benefits").
[5]
Federal income tax in the amount of $1,837.00 (the
"tax") was withheld from the EI Benefits.
[6]
The Appellant maintains that the EI Benefits that he received
should not be subject to tax.
[7]
After the Appellant filed his appeal with the Tax Court of Canada
the Appellant elected to have the appeal heard pursuant to the
Informal Procedure Rules contained in the Tax Court of
Canada Act.
ISSUE
[8]
The Appellant subsequently filed an application to proceed under
the General Procedure Rules of the Tax Court of Canada
Act rather than the Informal Procedure
Rules.
ANALYSIS
[9]
In this application to the Court to change his appeal from the
Informal Procedure to the General Procedure the Appellant relied
upon Rule 18.11 of the Tax Court of Canada Act which reads
as follows:
18.11 (1)
The Court may order, on application of the Attorney General of
Canada, that sections 17.1 to 17.8 apply in respect of an appeal
referred to in section 18.
(2) The Court shall grant an application under subsection (1)
where
(a) the outcome of the appeal is likely to affect
(i) any other appeal of the appellant, or
(ii) any other assessment or proposed assessment of the
appellant, whether or not that assessment or proposed assessment
relates to the same taxation year; and
(b) the aggregate of all amounts
(i) in issue in the appeal,
(ii) likely to be affected in the other
appeal referred to in subparagraph (a)(i), and
(iii) likely to be affected in the other
assessment or proposed assessment referred to in subparagraph
(a)(ii),
exceeds
$12,000.
(3) The
Court shall grant an application under subsection (1) where the
amount of interest that is in issue in an appeal exceeds
$12,000.
(4) For
the purpose of calculating the amount of interest in issue for
the purpose of subsection (3), no account shall be taken of any
interest that accrues after the date of the notice of assessment
that is the subject-matter of the appeal.
(5) The
Court shall grant an application under subsection (1) where it is
of the opinion that the issue that is the subject-matter of the
appeal is common to a group or class of persons.
(6) The
Court may, on making an order under subsection (1), other than an
order granting an application pursuant to subsection (2) or (3),
order that all reasonable and proper costs of the appellant be
borne by Her Majesty in right of Canada.
[10] It will be
noted that Rule 18.11 specifically states that the
Attorney-General of Canada may make an application under
Rule 18.11. However, it is clear that Rule 18.11 cannot be relied
upon by the Appellant.
[11] At the
hearing Jasmine Sidhu, counsel for the Respondent, stated that
the Respondent does not oppose the Appellant's request to
have this appeal heard under the General Procedure. However, Ms
Sidhu stated that the Respondent opposes the Appellant's
request to make an application to the Court under Rule 18.11
because that provision is only available to the
Attorney-General.
[12] This Court
orders that the Appellant be permitted to withdraw his request to
have this appeal heard under the Informal Procedure and that the
appeal will be heard under the General Procedure.
Signed at
Vancouver, British Columbia, this 24th day of October
2002.
J.T.C.C.
COURT FILE
NO.:
2002-1455(IT)I
STYLE OF
CAUSE:
Brian William Kiloh and
Her Majesty
the Queen
PLACE OF
HEARING:
Kelowna, British Columbia
DATE OF
HEARING:
August 20, 2002
REASONS FOR
JUDGMENT BY: The Honourable Judge L.M.
Little
DATE OF
JUDGMENT:
October 24, 2002
APPEARANCES:
For the
Appellant:
The Appellant himself
Counsel
for the
Respondent:
Jasmine Sidhu
COUNSEL OF
RECORD:
For the
Appellant:
Name:
Firm:
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2002-1455(IT)I
BETWEEN:
BRIAN
WILLIAM KILOH,
Appellant,
and
HER MAJESTY
THE QUEEN,
Respondent.
Application
heard on August 20, 2002, at Kelowna, British Columbia,
by
the
Honourable Judge L.M. Little
Appearances
For the
Appellant:
The Appellant himself
Counsel
for the
Respondent:
Jasmine Sidhu
ORDER
Upon hearing the Appellant's request to have his appeal heard
under the General Procedure and counsel for the Respondent not
opposing the application;
It is ordered that the Appellant's appeal be heard under the
General Procedure Rules of the Tax Court of Canada
Act in accordance with the attached Reasons for Order. The
Appellant shall be permitted to file an amended Notice of Appeal
together with the appropriate filing fee to be paid to the
Registry on or before December 9, 2002.
Signed at
Vancouver, British Columbia, this 24th day of October
2002.
J.T.C.C.
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