Date: 20010306
Docket :
1999-1926-IT-I
BETWEEN:
MICHEL
CILLIS,
Appellant,
and
HER MAJESTY THE
QUEEN,
Respondent.
Reasonsfor
Judgment
Tardif,
J.T.C.C.
[1]
This is an appeal for the 1992 and 1993 taxation years. The
burden of proof was on the appellant.
[2]
In support of his appeal, the appellant basically indicated that
he paid an accountant a few hundred dollars in fees every year to
have him do various compilations and prepare on his behalf the
relevant returns for both levels of government.
[3]
He stated that he consequently did not understand the reason for
the assessment and above all that he was unable to pay anything
as life was very difficult for him.
[4]
In response to the Court's questions, the appellant admitted
that he was indeed a self-employed worker at the time of
the facts on which the assessment is based.
[5]
Since the appellant did not adduce any relevant evidence against
the assessment at issue in this appeal, his testimony having
served mainly to describe his very limited ability to pay, the
Court must dismiss the appeal.
Signed at Ottawa, Canada, this 6th day of
March 2001.
"Alain Tardif"
J.T.C.C.
Translation certified
true on this 26th day of June 2002.
[OFFICIAL ENGLISH
TRANSLATION]
Erich Klein, Revisor
[OFFICIAL ENGLISH TRANSLATION]
1999-1926(IT)I
BETWEEN:
MICHEL CILLIS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeal heard on February 26, 2001, at
Victoriaville, Quebec, by
the Honourable Judge Alain Tardif
Appearances
For the
Appellant:
The Appellant himself
Counsel for the
Respondent:
Simon Petit
JUDGMENT
The appeal from the assessments made under the Income Tax
Act for the 1992 and 1993 taxation years is dismissed in
accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada,
this 6th day of March 2001.
J.T.C.C.
Translation certified
true
on this 26th day of June
2002.
Erich Klein, Revisor
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