Lamarre
Proulx,
T.C.CJ.:—
This
is
an
appeal
for
1990
using
the
informal
procedure.
The
appellant
is
a
former
House
of
Commons
employee
and
a
beneficiary
of
the
retirement
plan
set
up
by
the
Public
Service
Superannuation
Act,
R.S.C.
1985,
c.
P-36.
The
appellant
was
assessed
differently
on
three
occasions
for
the
year
1990
by
the
Minister
of
National
Revenue
(the
“
Minister”).
Form
T4A-1990,
which
describes
the
appellant's
pension
income,
shows
in
box
32
$5,420.52
as
contributions
to
a
pension
plan
(past
service).
It
is
this
amount,
which
may
entitle
a
claimant
to
income
tax
deductions,
that
varied
in
the
three
assessments
issued
by
the
Minister.
The
first
assessment
showed
$3,500,
the
second
$5,525
and
the
third
$3,593.
These
changes
in
assessment
involved
a
payment,
followed
by
reimbursement
with
interest,
and
then
a
claim
for
payment
with
interest.
No
one
came
to
explain
these
changes
of
position
by
the
Department
of
National
Revenue.
However,
after
reviewing
the
provisions
regarding
pension
funds
in
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act"),
I
consider
that
the
deduction
presently
allowed
is
the
maximum
amount
to
which
the
appellant
can
be
entitled.
However,
in
view
of
the
inconvenience
and
hardship
caused
by
this
repayment
and
claim
for
payment
to
the
appellant,
counsel
for
the
respondent
told
the
Court
that
under
the
discretionary
power
conferred
on
the
Minister
by
subsection
220(3.1)
of
the
Act,
the
latter
had
forgiven
part
of
the
interest
owed
by
the
appellant.
As
to
the
offset
made
by
the
Minister
of
the
amount
legally
owed
by
the
appellant
for
her
tax
for
1990
against
a
credit
owed
to
the
appellant,
he
has
the
power
to
do
this
under
section
164
of
the
Act.
The
appeal
is
accordingly
dismissed.
Appeal
dismissed.
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