Sobier
J.T.C.C.
(orally):
—
Thank
you.
I
think
I
could
give
judgment
from
the
Bench.
The
Appellant,
Mr.
Thomas
Gill,
is
appealing
an
assessment
by
the
Minister
of
National
Revenue
for
the
1990,
1991,
1992,
1993
and
1994
taxation
years
whereby
he
claims
not
to
have
received
education
or
tuition
tax
credit
in
the
amounts
which
he
claims
would
be
proper.
The
Appellant
has
made
it
clear
that
he
objects
strenuously
to
the
form
of
education
in
the
Province
of
Saskatchewan
but
he
is
here
appealing
a
series
of
assessments
under
the
Income
Tax
Act
made
by
Revenue
Canada,
which
has
nothing
to
do
with
the
education
delivered
in
the
Province
of
Saskatchewan.
In
1990
the
Appellant
made
no
claim
for
education
or
tuition
tax
credit
and
none
was
given.
From
the
Reply
to
Notice
of
Appeal
it
appears
that
in
1991
he
claimed
$2,067
and
was
allowed
a
larger
amount
of
$2,129.
No
appeal
here
can
reduce
an
assessment,
which
I
hope
you
will
appreciate.
We
can’t
make
you
pay
more.
In
1992
he
claimed
a
tax
credit
but
in
that
year
the
tax
credit
was
an
amount
equal
to
17
per
cent
of
$4,000
which
is
$680,
which
according
to
the
provisions
of
the
Income
Tax
Act
is
the
largest
allowable
amount
for
taxpayers
such
as
him.
In
1993
the
Appellant
claimed
no
tuition
tax
credit
or
education
tax
with
respect
to
this
child
and
none
naturally
was
given.
The
Reply
in
paragraph
20
also
indicates
that
in
1994
the
Appellant
did
not
claim
any
amount
of
tuition
tax
credit
or
education
tax
credit.
It
was
pointed
out
to
the
Appellant
that
in
appeals
to
the
Tax
Court
of
Canada
it
is
the
responsibility,
which
we
call
an
onus,
upon
taxpayers
to
demonstrate
that
what
has
been
done
by
the
Minister
in
assessing
or
reassessing
an
Appellant’s
income
tax
was
incorrect.
No
evidence
was
led
today
which
would
establish
that
the
Appellant
had
discharged
this
onus
to
show
that
the
Minister’s
assessment
was
incorrect.
Indeed
in
one
year
the
Minister
increased
the
tax
credit
from
that
which
the
Appellant
claimed.
Based
on
the
evidence
presented
to
me
today,
or
I
might
say
in
fact
the
lack
of
evidence
presented
to
me
today,
the
Appellant
has
not
discharged
the
onus
upon
him
to
establish
that
the
assessment
is
incorrect,
and
for
that
reason
or
for
those
reasons
the
appeals
are
dismissed.
Appeals
dismissed.