Tardif
T.C.J.:
The
appellant
elected
the
informal
procedure.
This
is
an
appeal
respecting
the
1993
taxation
year.
The
appellant
contends
that
he
could
not
be
the
subject
of
the
notice
of
assessment
from
which
he
has
instituted
the
instant
appeal
since
he
did
not
know
and
still
does
not
know
the
exact
amount
of
his
income
for
the
1993
taxation
year.
The
disputed
notice
of
assessment
was
issued
on
the
basis
of
the
information
forwarded
by
the
appellant’s
employer
and
moreover
entered
on
a
T4
slip
issued
by
the
company
“Kraft
Foods
Inc.”
The
appellant
stated
in
his
testimony
that
he
did
not
know
the
amount
of
his
income
from
his
employment
with
his
former
employer.
He
said
he
did
not
have
the
information
on
the
amounts
received
and
cashed,
and,
as
a
result
of
a
civil
action
against
his
employer
respecting
the
circumstances
of
his
dismissal,
he
received
but
refused
to
cash
an
amount
of
$17,522.79
pursuant
to
an
arbitral
award
rendered
on
July
26,
1993
(Exhibit
A-7).
Not
accepting
the
findings
of
the
arbitral
award,
the
appellant
returned
to
the
employer
the
cheques
issued
pursuant
to
the
arbitral
award.
He
interprets
this
gesture
as
meaning
he
never
received
the
said
amount
and
consequently
contends
that
his
income
for
the
1993
taxation
year
is
still
unknown
since
the
action
against
his
former
employer
is
still
pending.
As
the
dispute
is
ongoing,
the
appellant
contends
that
he
cannot
be
assessed
on
an
uncertain
and
hypothetical
income.
These
are
the
only
representations
the
appellant
made
in
support
of
his
appeal.
He
filed
the
following
documents
in
support
of
his
testimony:
The
burden
of
proof
was
on
the
appellant.
During
the
hearing,
he
acted
as
though
the
burden
of
proof
were
on
the
respondent;
he
questioned
the
manner
in
which
his
file
had
been
processed,
openly
attacking
the
fact
that
Revenue
Canada
had
approached
his
employer.
|
Exhibit
Number
|
Nature
of
Exhibit
|
|
A-l
|
Detailed
1993
return
of
income
|
|
A-2
|
Declaration
of
Taxpayer
Rights
|
|
A-3
|
Copy
of
a
letter
from
Revenue
Canada
dated
June
|
|
15,
1994,
signed
by
Marc
Blanchard
|
|
A-4
|
Copy
of
a
letter
from
Revenue
Canada
dated
August
|
|
30,
1994,
signed
by
Mance
Bourassa
|
|
A-5
|
Copy
of
a
letter
from
Revenue
Canada
dated
Octo
|
|
ber
25,
1994,
signed
by
Richard
Parent
|
|
A-6
|
Correspondence
signed
by
the
appellant
dated
No
|
|
vember
14,
1994
|
|
A-7
|
Copy
of
the
arbitral
award
dated
July
26,
1993
|
The
Minister
of
Revenue
was
fully
justified
in
assessing
the
appellant
on
the
basis
of
information
forwarded
to
him
by
the
appellant’s
employer.
In
order
to
succeed,
the
appellant
had
to
establish
clearly
that
he
had
not
received
the
amounts
indicated
on
the
T4.
The
fact
that
he
returned
the
amounts
paid
pursuant
to
the
arbitral
award
was
the
result
of
a
choice
that
he
made
himself
and
that
is
absolutely
not
enforceable
against
the
respondent.
Failing
any
evidence
that
the
various
components
of
the
total
compensation
of
$17,522.79
were
not
taxable,
that
amount
is
fully
taxable.
For
these
reasons,
the
appeal
is
dismissed.
Appeal
dismissed.
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