Date: 20001130
Docket: 2000-462-IT-I
BETWEEN:
GERTRUD NEUHAUS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
(Delivered orally from the bench at Ottawa, Ontario, on
November 21, 2000, and amended at Ottawa, Ontario, on
November 30, 2000)
Lamarre, J.T.C.C.
[1] During the 1995 and 1996 taxation years, the appellant
reported $20,000 in employment income from the Élise de
Cotret medical office and claimed a tax refund for the tax that
she said she had paid through source deductions.
[2] By assessment, the Minister of National Revenue
("Minister") reduced the appellant's employment
income from Élise de Cotret to $15,000 in 1995 and $15,750
in 1996. He calculated the appellant's federal tax to be
$554.10 in 1995 and $979 in 1996. The appellant is not contesting
the federal tax. She submits that that tax has already been paid
through tax deductions at source. The Minister did not grant any
tax credit on the wages from Élise de Cotret on the ground
that no source deductions had been made or remitted to the
Receiver General by Élise de Cotret.
[3] The evidence, and particularly the testimony of Bertrand
de Cotret, who was in charge of the payroll for the
Élise de Cotret medical office and who had in
his possession the payroll journal and the cheques issued to the
appellant, shows that the appellant did not receive wages higher
than those on which the Minister based his assessment. The
evidence also shows that the appellant was given her gross wages
and that no source deductions seem to have been made to pay her
taxes. The appellant claims that she received $350 net per week.
However, according to the cheques in Bernard de Cotret's
possession, she received cheques ranging for the most part
between $375 and $390 a week in 1995 and 1996. Mr. de Cotret
also suggested that Élise de Cotret did not consider the
people who worked for her to be employees. Whether she was right
or wrong in that is not what I have to decide. The appellant
claims that her gross wages were $20,000 and that source
deductions were made and remitted to the government. It is my
view that the evidence does not support the appellant's
claims. She has not satisfied me that amounts were deducted from
her wages and remitted to the government so as to entitle her to
a tax credit.
[4] Moreover, the appellant is not contesting the amounts of
tax she had to pay for the years at issue, as calculated by the
Minister. In this context, it is not within my jurisdiction to
decide the issue of the tax credits that may be owed to the
appellant. That is a tax collection question which falls within
the jurisdiction of the Federal Court (see Liu v. The
Queen, [1995] 2 C.T.C. 2971D #2 (T.C.C.); 1995 CarswellNat
635).
[5] I also note that the Minister did not make any changes to
the appellant's tax return for 1997.
[6] It is therefore my opinion that the appeals are unfounded
in law. The appeals are accordingly dismissed.
Signed at Ottawa, Canada, this 30th day of November 2000.
"Lucie Lamarre"
J.T.C.C.
[OFFICIAL ENGLISH TRANSLATION]
Translation certified true on this 19th day of December
2000.
Erich Klein, Revisor
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