John
B
Goetz:—This
is
an
appeal
by
the
appellant
in
respect
of
her
1977
taxation
year.
In
computing
her
income
for
1977,
the
appellant
included
an
amount
of
$160
as
dividends
received
from
a
taxable
Canadian
corporation,
and
the
respondent
included
in
the
appellant’s
income
the
sum
of
$213.33
as
dividends
received
from
such
taxable
Canadian
corporation.
In
assessing,
the
respondent
relied,
inter
alia,
upon
paragraphs
82(1)(a)
and
(b)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended,
which
reads
as
follows:
82.(1)
In
computing
the
income
of
a
taxpayer
for
a
taxation
year,
there
shall
be
included
(a)
all
amounts
received
by
him
in
the
year
from
corporations
resident
in
Canada
as,
on
account
or
in
lieu
of
payment
of,
or
in
satisfaction
of,
taxable
dividends,
plus
(b)
where
the
taxpayer
is
an
individual,
other
than
a
trust
referred
to
in
paragraph
149(1)(h),
/3
of
the
aggregate
of
all
amounts
described
in
paragraph
(a)
received
by
him
in
the
year
from
taxable
Canadian
corporations.
This
meant
that
including
in
income
the
dividend
received
from
a
Canadian
corporation
plus
the
dividend
tax
credit
compute
as
A
of
dividend
received,
pursuant
to
paragraph
82(1
)(b),
resulted
in
a
higher
provincial
tax
levied
against
the
appellant,
over
which
I
have
no
jurisdiction.
I
find
that
pursuant
to
the
provisions
of
subsection
82(1),
the
appellant
was
assessed
according
to
the
provisions
thereof,
and
I
therefore
dismiss
the
appeal.
Appeal
dismissed.
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