Vasiliki Papadogianis v. Minister of National Revenue, [1986] 2 CTC 2183, 86 DTC 1644

Kempo, T.C.J.:— This appeal concerns the appellant’s 1982 taxation year. The parties hereto have jointly agreed that the merits of the appeal should be adjudicated on the basis of an agreed statement of facts and written submissions. The same have been filed. The statement of facts reads as follows:

1. The Appellant's tax payable for the 1981 taxation year was $1,200.00.

2. During the 1982 taxation year the Appellant received $5,850.00 remuneration from employment, from which income tax amounting to $115.41 was deducted at source.

3. In 1982 the Appellant also received $5,575.00 in investment income from which no tax was deducted at source.

4. The Appellant’s total income for the 1982 taxation year was $11,327.00.

5. The Appellant's income from employment for the 1982 taxation year was less than three-quarters of her total income for that year.

6. At all material times the Appellant was neither a farmer nor a fisherman.

7. The Appellant did not remit installment payments in respect of tax payable for the 1982 taxation year on a quarterly basis.

8. The Minister of National Revenue assessed the Appellant's 1982 taxation year levying interest of $105.82.

On reviewing the whole matter I am satisfied that the respondent, in assessing the appellant’s 1982 taxation year, has properly calculated and levied instalment interest in the amount of $105.82 in accordance with the provisions of subsections 153(2), 155(1), 156(1), 156.1, 161(1), 161(2) and 161(4) of the Income Tax Act together with Regulation 4300(1) of the Income Tax Regulations as they applied in 1982.

On the facts submitted the appellant was clearly required to make instalment payments of income tax pursuant to these provisions. In this respect the authorities submitted by counsel for the Minister, Culham v. M.N.R., [1985] 1 C.T.C. 2227; 85 D.T.C. 165 (T.C.C.) and Gordon Parker v. M.N.R., [1985] 1 C.T.C. 2129; 85 D.T.C. 143 (T.C.C.), are applicable and determinative of the issue.

Accordingly for the reasons given the appeal is dismissed.

Appeal dismissed.