Coulombe v. The Queen, docket 2002-1307-IT-I (Informal Procedure)

[OFFICIAL ENGLISH TRANSLATION]

2002-1307(IT)I

BETWEEN:

LÉONARD COULOMBE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Appeal heard on September 18, 2002, at Trois-Rivières, Quebec, by

the Honourable Judge Alain Tardif

Appearances

For the Appellant:                      The Appellant himself

Counsel for the Respondent:      Alain Gareau

JUDGMENT

          The appeal from the assessment made under the Income Tax Act for the 1999 taxation year is dismissed in accordance with the attached Reasons for Judgment.

Signed at Ottawa, Canada, this 11th day of October 2002.

"Alain Tardif"

J.T.C.C.

Translation certified true

on this 24th day of December 2003.

Sophie Debbané, Revisor

[OFFICIAL ENGLISH TRANSLATION]

Date: 20021011

Docket: 2002-1307(IT)I

BETWEEN:

LÉONARD COULOMBE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Tardif, J.T.C.C.

[1]      This is an appeal for the 1999 taxation year.

[2]      In making and confirming the assessment for the 1999 taxation year, the Minister of National Revenue assumed inter alia the following facts:

[TRANSLATION]

(a)         The appellant received benefits under the Service Income Security Insurance Plan administered by the Maritime Life Insurance Company;

(b)         After the appellant received benefits retroactively under the Pension Act, the Maritime Life Insurance Company determined that it had overpaid the appellant $26,015.98 between 1987 and 1996;

(c)         To recover the overpaid amounts, Maritime Life reduced the benefits received by the appellant by $600 a month starting in November 1996;

(d)         Maritime Life thus recovered $1,200 in 1996, $7,200 in each of 1997, 1998 and 1999 and $3,215.98 in 2000;

(e)         The total amount received by the appellant from Maritime Life for the year at issue, as shown on the T4A slip, was $2,825.84, that is, the long-term disability benefit of $10,025.84 minus the repayment of $7,200;

(f)          That $2,825.84 was reported and assessed in the appellant's tax return for the year at issue;

(g)         The $7,200 claimed by the appellant was never included in his taxable income for the year at issue.

[3]      After being sworn in, the appellant admitted the content of subparagraphs 7(a) to (f) inclusive. He then explained that he was in no way disputing the correctness of the assessment made for the 1999 taxation year; he had been advised to apply to the Tax Court of Canada to recover $4,422.72, plus interest, for the tax he had paid between 1987 and 1996 on amounts he had wrongly received from Maritime Life and had subsequently been obliged to repay, the whole in accordance in every respect with the facts assumed in the Reply to the Notice of Appeal.

[4]      On the basis of Mr. Coulombe's submissions to the effect that he agrees with the assessment made for the 1999 taxation year, I have no choice but simply to dismiss his appeal.

[5]      In light of the explanations given concerning his argument that he paid $4,422.72 too much in taxes, the remedy available to him is no doubt provided for in the Financial Administration Act referred to in the Income Tax Act. As for the 1999 taxation year to which the appeal relates, the appellant having admitted that the assessment is correct, I have no choice but to dismiss the appeal.

Signed at Ottawa, Canada, this 11th day of October 2002.

"Alain Tardif"

J.T.C.C.

Translation certified true

on this 24th day of December 2003.

Sophie Debbané, Revisor