The
Chairman
[Translation]:—The
appeal
of
Mrs
Laurencia
Labbé
Marso-
lais
was
filed
following
an
order
of
the
Tax
Review
Board,
under
paragraph
174(3)(b)
of
the
Income
Tax
Act,
whereby
the
appellant
was
joined
to
the
appeal
of
Mr
Pierre
Marsolais
for
the
1975
and
1976
taxation
years.
However,
the
order
allowed
Mrs
Laurencia
Labbé
Marsolais
a
period
of
30
days
in
which
to
file
an
appeal.
Following
her
notice
of
appeal,
file
No
79-1643
was
opened
in
the
name
of
Mrs
Laurencia
Labbé
Marsolais.
As
Mr
Pierre
Marsolais
was
not
present
at
the
time
and
day
that
had
been
set
for
the
hearing
of
his
appeal
and
was
not
represented
by
counsel
or
by
an
agent,
the
said
appeal
of
Mr
Pierre
Marsolais
was
dismissed
by
reason
of
non-appearance
and
the
Board
therefore
ruled
on
the
matter
raised
by
the
Department
under
section
174
of
the
Act.
The
appeal
filed
by
Mrs
Laurencia
Labbé
Marsolais
in
response
to
the
order
of
the
Board
cannot
be
allowed
because
Mrs
Marsolais
had
not
first
served
a
notice
of
objection
to
the
assessments
for
the
years
in
question,
as
required
under
section
169
of
the
Income
Tax
Act.
The
appeal
is
dismissed
for
want
of
jurisdiction.
Appeal
dismissed.
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