Beaubier
J.T.C.C.:
—
This
matter
was
heard
at
Kelowna,
British
Columbia
on
April
24,
1996.
The
Appellant’s
husband
was
the
only
witness.
The
Appellant
has
appealed
reassessments
that
she
received
benefits
by
way
of
non-interest-bearing
loans
in
1990
and
1991
from
McCook
Holdings
Ltd.
At
the
hearing
her
husband
stated
that
the
only
sums
she
was
disputing
were
$365
in
1990
and
$1,268
in
1991.
They
were
calculated
by
Mr.
McCook
and
reported
to
Revenue
Canada
in
a
letter
dated
October
6,
1994.
These
sums
were
then
reassessed.
Mr.
McCook
stated
that
the
correlative
of
these
sums
were
sums
for
which
he
did
not
receive
tax
relief
himself.
The
reassessments
of
Mrs.
McCook
are
correct.
They
are
exactly
related
to
what
the
Appellant
reported.
Therefore,
the
appeal
is
dismissed.
The
only
way
that
Mr.
McCook
can
get
relief
is
by
an
application
for
the
fairness
package.
Such
a
matter
is
not
within
the
jurisdiction
of
the
Court.
It
can
only
act
upon
an
appeal
from
a
reassessment.
The
appeal
is
dismissed.
Appeal
dismissed.
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