Guy
Tremblay:—
This
case
was
heard
on
November
13,1979,
in
Winnipeg,
Manitoba.
1.
The
Point
at
Issue
The
issue
is
whether
the
Board
has
the
jurisdiction
to
grant
an
extension
of
time,
sought
under
section
167
of
the
Income
Tax
Act,
to
file
a
notice
of
objection
concerning
a
claim
for
a
Manitoba
property
tax
credit.
This
credit
is
provided
for
in
“The
Income
Tax
Act
(Manitoba)”
in
the
computation
of
the
provincial
tax
because
of
a
tax
collection
agreement.
However,
the
Minister
of
National
Revenue
is
an
agent
for
Manitoba
to
collect
the
income
taxes
imposed
under
the
said
Act.
2.
The
Facts
2.01
On
February
24,
1978,
the
respondent
issued
a
notice
of
assessment
for
the
taxpayer’s
1975
taxation
year.
2.02
On
March
3,
1978,
the
respondent
issued
a
notice
of
assessment
for
the
taxpayer’s
1977
taxation
year.
2.03
In
June
1978,
the
appellant
filed
an
addendum
on
the
appropriate
form
with
the
intention
of
claiming
the
Manitoba
property
tax
credit
for
the
1975
taxation
year.
2.04
In
July
1978,
he
received
a
letter
from
the
respondent
refusing
to
allow
the
credit.
The
appellant
was
informed
that
it
was
too
late
to
file
a
notice
of
objection
and
that
he
had
to
file
an
application
for
an
extension
of
time.
2.05
On
August
19,
the
taxpayer
applied
to
the
Tax
Review
Board
for
an
extension
of
time.
2.06
At
the
hearing,
the
counsel
for
the
respondent
opposed
the
application
on
the
basis
that
the
Board
had
no
jurisdiction
to
hear
the
application.
However,
the
respondent’s
counsel
informed
the
Board
that
his
client
had
no
objection
to
the
time
extension,
but
only
if
the
Board
arrived
at
the
conclusion
that
it
had
jurisdiction
to
hear
the
case.
3.
Argument
in
Law
3.01
The
respondent’s
argument:
(a)
The
Property
Tax
Credit
First
the
respondent’s
counsel
explained
that
the
Manitoba
property
tax
credit
is
a
deduction
in
the
computation
of
the
Manitoba
income
tax
as
provided
in
paragraph
4.1(2)(a)
of
the
Income
Tax
Act
(Manitoba).
This
section
reads
as
follows:
There
may
be
deducted
from
the
tax
otherwise
payable
under
this
Act
for
the
taxation
year
by
an
individual
resident
in
Manitoba
on
the
last
day
of
the
taxation
year
(a)
where
the
individual
is
a
principal
taxpayer
in
the
taxation
year,
an
amount
calculated
in
respect
of
dwelling
unit
costs
of
the
principal
residence
of
the
taxpayer,
which
amount
is
equal
to
the
lesser
of
(i)
$375
minus
the
lesser
of
$150
or
1
%
of
his
taxable
income
in
that
taxation
year,
or
(ii)
the
dwelling
unit
cost
in
that
taxation
year
in
respect
of
his
principal
residence;
This
credit
is
claimed
not
on
the
federal
income
tax
return,
but
on
an
appropriate
form
with
the
said
return.
(b)
The
tax
collection
agreement
Under
the
tax
collection
agreement
between
the
Province
of
Manitoba
and
the
Government
of
Canada,
dated
March
14,1962,
the
Minister
of
National
Revenue
is
the
agent
to
“collect
for
and
on
behalf
of”
the
province
of
Manitoba
the
income
tax
imposed
under
the
Income
Tax
Act
(Manitoba)
and
to
administer
the
said
Act.
The
authority
to
make
such
an
agreement
is
provided
in
subsection
54(1)
of
the
Income
Tax
Act
(Manitoba).
It
reads
as
follows:
The
treasurer,
with
the
approval
of
the
Lieutenant
Governor
in
Council,
may,
on
behalf
of
the
Government
of
Manitoba,
enter
into
a
collection
agreement
with
the
Government
of
Canada
under
which
the
Government
of
Canada
will
collect
taxes
payable
under
this
Act
on
behalf
of
the
Government
of
Manitoba
and
will
make
payments
to
the
government
of
Manitoba
in
respect
of
the
taxes
so
collected,
in
accordance
with
such
terms
and
conditions
as
are
prescribed
in
the
collection
agreement.
(c)
Notice
of
objection
to
assessment
Notice
of
objection
to
assessment
is
provided
in
subsection
25(1):
A
taxpayer
who
objects
to
an
assessment
under
this
Act
may,
within
ninety
days
from
the
day
of
mailing
of
the
notice
of
assessment,
serve
on
the
treasurer
a
notice
of
objection
in
duplicate
in
the
prescribed
form
setting
out
the
reasons
for
the
objection
and
all
relevant
facts.
Paragraph
2(1)(ad)
defines
the
word
“treasurer”:
In
this
Act,
(ad)
“treasurer”
means
the
Minister
of
Finance
of
Manitoba,
or,
where
a
collection
agreement
is
entered
into
means
(i)
in
relation
to
the
remittance
of
any
amount
as
or
on
account
of
tax
payable
under
this
Act,
the
Receiver-General
of
Canada;
and
(ii)
in
relation
to
any
other
matter,
the
minister.
Paragraph
2(1)(s)
defines
the
word
“Minister”:
In
this
Act,
(S)
“minister”means
the
Minister
of
National
Revenue
for
Canada;
but
in
any
provision
of
the
federal
Act
that
is
incorporated
by
reference
in
this
Act,
unless
a
collection
agreement
has
been
entered
into,
a
reference
to
the
Minister
shall
be
read
and
construed
for
the
purposes
of
this
Act
as
a
reference
to
the
treasurer;
(d)
Right
of
appeal
There
is
nothing
in
the
aforesaid
Act
authorizing
an
appeal
before
the
Tax
Review
Board.
An
appeal
must
be
brought
before
the
Queen’s
Bench
of
Manitoba.
The
right
of
appeal
is
provided
in
subsections
26(1),
(2)
and
paragraph
2(1)(g):
26.(1)
A
taxpayer
who
has
served
a
notice
of
objection
to
an
assessment
under
subsection
(1)
of
section
25
may
appeal
to
the
court
to
have
the
assessment
vacated
or
varied
after
either
(a)
the
treasurer
has
confirmed
the
assessment
or
re-assessed;
or
(6)
one
hundred
and
eighty
days
have
elapsed
after
service
of
the
notice
of
objection
and
the
treasurer
has
not
notified
the
taxpayer
that
he
has
vacated
or
confirmed
the
assessment
or
re-assessed;
but
on
appeal
under
this
section
may
be
instituted
after
the
expiration
of
ninety
days
from
the
day
notice
has
been
mailed
to
the
taxpayer,
in
accordance
with
subsection
(3)
of
section
25
that
the
treasurer
has
confirmed
the
assessment
or
reassessed.
26.(2)
An
appeal
from
an
assessment
under
this
Act
may
be
taken
in
respect
of
any
question
relating,
(a)
in
the
case
of
an
individual,
to
the
determination
of
(i)
his
residence
for
the
purposes
of
this
Act,
or
(ii)
his
income
earned
in
the
taxation
year
in
Manitoba
as
defined
in
clause
(b)
of
subsection
(4)
of
section
4,
or
(iii)
the
amount
of
tax
payable
for
a
taxation
year
based
on
the
tax
payable
under
the
federal
Act
for
that
year
as
defined
in
clause
(a)
of
subsection
(4)
of
section
4;
(b)
and
in
the
case
of
a
corporation
to
the
determination
of
(i)
its
taxable
income
earned
in
the
year
in
Manitoba
as
defined
in
subsection
(3)
of
section
5,
or
(ii)
the
amount
of
tax
payable
for
a
taxation
year
based
on
the
taxable
income
of
the
corporation
for
that
year;
but
no
appeal
from
an
assessment
lies
in
respect
of
the
computation
of
the
tax
payable
under
the
federal
Act
as
defined
in
clause
(a)
of
subsection
(4)
of
section
4
or
of
the
taxable
income
of
a
corporation.
2.(1)
in
this
Act,
(g)
“court”
means
Her
Majesty’s
Court
of
Queen’s
Bench
for
Manitoba;
(e)
Extension
of
Time
There
is
nothing
in
the
aforesaid
Act
providing
for
an
application
for
an
extension
of
time
when
one
has
not
filed,
within
the
legal
period,
a
notice
of
objection
or
a
notice
of
appeal.
(f)
Jurisdiction
of
the
Board
According
to
the
respondent’
counsel
there
is
nothing
in
the
federal
Income
Tax
Act
giving
the
Tax
Review
Board
jurisdiction
to
hear
a
case
on
a
tax
problem
concerning
exclusively
the
Income
Tax
Act
(Manitoba).
In
any
case,
the
federal
government
is
only
an
agent
in
the
matter
and
cannot
allow
the
Board
more
jurisdiction
than
it
has
received
from
the
Province
of
Manitoba.
3.2
Appellant’s
argument
The
appellant
said
in
substance
that
Revenue
Canada,
which
has
authority
to
administer
the
Income
Tax
Act
(Manitoba)
through
the
federal
Income
Tax
Act,
also
has
the
authority
to
settle
all
problems
related
to
the
Income
Tax
Act
(Manitoba)
with
the
jurisdiction
provided
in
the
federal
Income
Tax
Act.
Consequently,
section
167
of
the
federal
Income
Tax
Act,
which
provides
for
applications
for
extension
of
time,
applies
in
the
present
case
as
the
Board
has
the
jurisdiction.
He
quoted
subsection
2(5)
of
the
Income
Tax
Act
(Manitoba)
in
case
of
doubt
of
interpretation.
In
any
case
of
doubt,
the
provisions
of
this
Act
shall
be
applied
and
interpreted
in
a
manner
consistent
with
similar
provisions
of
the
federal
Act.
4.
Law—Comments
4.1
The
main
section
of
the
Federal
Income
Tax
Act
in
this
case
is
section
167:
(1)
Where
no
objection
to
an
assessment
under
section
165
or
appeal
to
the
Tax
Review
Board
under
section
169
has
been
made
or
instituted
within
the
time
limited
by
section
165
or
169,
as
the
case
may
be,
for
doing
so,
an
application
may
be
made
to
the
Tax
Review
Board
for
an
order
extending
the
time
within
which
a
notice
of
objection
may
be
served
or
an
appeal
instituted
and
the
Board
may,
if
in
its
opinion
the
circumstances
of
the
case
are
such
that
it
would
be
just
and
equitable
to
do
so,
make
an
order
extending
the
time
for
objecting
or
appealing
and
may
impose
such
terms
as
it
deems
just.
4.2
The
power
conferred
on
this
Board
by
section
167
is
a
power
which
relates
to
assessments
under
section
165
(notice
of
objection
to
the
Minister)
or
section
169
(notice
of
appeal
to
the
Board).
The
application
for
extension
of
time
has
issued
only
with
respect
to
the
assessment
made
under
the
Federal
Income
Tax
Act.
The
appellant’s
complaint
relates
to
an
assessment
made
by
the
Minister
of
National
Revenue
for
Canada
under
the
Income
Tax
Act
(Manitoba).
That
Act
does
not
confer
on
this
Board
any
power
to
extend
the
time
for
objecting
to
the
assessments
made
under
it.
The
authority
given
to
Revenue
Canada
to
collect
and
to
administer
the
Income
Tax
Act
(Manitoba)
does
not
give
the
Board
jurisdiction
on
points
which
are
not
provided
in
the
said
Act.
Subsection
2(5)
of
the
Manitoba
Act
quoted
by
the
appellant
in
his
argument
(paragraph
3.2)
applies
only
where
a
doubt
exists
in
interpreting
a
provision
of
that
Act.
It
does
not
apply
in
this
case
because
there
is
no
provision
to
be
interpreted.
No
provision
indeed
exists
providing
power
to
a
Court
to
extend
the
time
for
objection
to
an
assessment.
Therefore,
the
Board
has
no
jurisdiction
to
hear
this
case.
5.
Conclusion
The
application
is
dismissed
in
accordance
with
the
above
reasons
for
decision.
Application
dismissed.
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