Docket: 2005-4063(IT)APP
BETWEEN:
LANCE JOHNSTON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Application heard on February 22, 2006 at Kelowna, British Columbia
Before: The Honourable Justice D.W. Beaubier
Appearances:
|
For the Applicant:
|
The Applicant himself
|
|
Counsel for the Respondent:
|
John Gibb-Carsley
|
____________________________________________________________________
ORDER
This application to extend the time in which to appeal a confirmation of assessment is dismissed pursuant to the attached Reasons for Order.
Signed at Saskatoon, Saskatchewan, this 6th day of March 2006.
"D.W. Beaubier"
Citation:2006TCC128
Date: 20060306
Docket: 2005-4063(IT)APP
BETWEEN:
LANCE JOHNSTON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
Beaubier, J.
[1] The application to extend the time in which to appeal a confirmation of an assessment for income tax was heard at Kelowna, British Columbia, on February 22, 2006. The Appellant testified and called his Chartered Accountant, Jeffrey Omland, C.A.The Respondent called Richard Andrews, C.G.A., the Appeals Officer on the file.
[2] The only evidence before this Court as to any address of the Appellant signed by the Appellant before this application is contained in Exhibit A-1. That address is:
498 Ellis Street
Penticton, British Columbia
V2A 4M2
[3] The Notice of Confirmation in question or any copy of it was not sent to that address whether to the taxpayer or his authorized representative "Jeff Omland".
[4] A Notice of Confirmation was sent to other addresses, but the taxpayer testified that he never received it or saw it, and that evidence is believed and was not refuted.
[5] The Income Tax Act requires that a Notice of Confirmation be sent to the "taxpayer" "in writing". It is implicit in this that it be to the taxpayer's address and not to his name only, without an address. That address must be the address authorized by the taxpayer. The only such address in evidence that was authorized by the Appellant or by his signature is the one described in paragraph [2].
[6] That was not done.
[7] For this reason, the Court finds that no Notice of Confirmation has been given to the taxpayer within the provisions of the Income Tax Act.
[8] Therefore the alleged Notice of Confirmation is a nullity. For this reason, Mr. Johnston has the option of launching an appeal without a timely Confirmation on the terms set forth in the Income Tax Act, or Canada Revenue Agency may now send out a proper Notice of Confirmation to the address set out in Exhibit A-1 as described in paragraph [2] hereof.
Signed at Saskatoon, Saskatchewan, this 6th day of March 2006.
"D.W. Beaubier"
CITATION: 2006TCC128
COURT FILE NO.: 2005-4063(IT)APP
STYLE OF CAUSE: Lance Johnston v. The Queen
PLACE OF HEARING: Kelowna, British Columbia
DATE OF HEARING: February 22, 2006
REASONS FOR ORDER BY: The Honourable Justice D.W. Beaubier
DATE OF ORDER: March 6, 2006
APPEARANCES:
|
For the Appellant:
|
The Appellant himself
|
|
Counsel for the Respondent:
|
John Gibb-Carsley
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada
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