Bell
T.C.J.:
At
the
hearing
of
the
Appellant’s
appeal
for
his
1993
taxation
year,
this
being
a
“base
taxation
year”
as
described
in
section
122.6
of
the
Income
Tax
Act
(“Act”)
I
determined
that
the
Appellant
was
an
“eligible
individual”
within
the
meaning
of
that
section
for
the
months
of
August
and
September,
1993.
The
Respondent,
in
paragraph
3
of
the
Reply
to
the
Notice
of
Appeal,
says,
By
way
of
Child
Tax
Benefit
Notice
dated
March
20,
1995,
the
Minister
of
National
Revenue
(the
“Minister”)
advised
the
Appellant
that
he
was
in
receipt
of
a
Child
Tax
Benefit
(hereinafter
referred
to
as
the
“CTB”)
overpayment
in
the
amount
of
$1,519.75
for
the
base
taxation
year
1993.
The
copy
of
a
document
bearing
date
“Mar.
20,
1995”
and
being
entitled
“CHILD
TAX
BENEFIT
NOTICE”
forwarded
by
the
Respondent
to
this
Court
with
a
letter
dated
February
11,1997
bears
the
endorsement
RECONSTRUCTED
RECONSTITUE
It
does
not
refer
to
any
amount
of
overpayment
of
benefit.
Evidently,
there
is
another
document
which
should
have
been
forwarded
to
the
Court
or
the
reconstructed
Child
Tax
Benefit
Notice
is
not
the
same
as
the
Notice
forwarded
to
the
Appellant.
I
have
commented
in
previous
Reasons
for
Judgment
on
the
inappropriate
behaviour
of
the
Respondent
in
failing
to
meet
his
obligation
clearly
set
forth
in
subsection
170(2)
of
the
Act,
namely,
Forthwith
after
receiving
notice
under
subsection
(1)
of
an
appeal,
the
Deputy
Minister
of
National
Revenue
shall
forward
to
the
Tax
Court
of
Canada
copies
of
all
returns,
notices
of
assessment,
notices
of
objection
and
notification,
if
any,
that
are
relevant
to
the
appeal.
Obviously,
this
was
not
done.
Reconstituted
documents
are
not
“copies”
of
the
original
documents.
In
this
case,
the
Court,
in
order
to
dispose
of
the
appeal,
must
assume
that
the
amount
stated
by
the
Respondent
in
it’s
Reply
is
accurate.
That
is
an
amount,
Respondent’s
counsel
advised
the
Court,
that
relates
to
the
last
six
months
of
1993.
No
amount
having
been
set
forth
in
respect
of
each
month,
I
have
concluded
that
the
only
way
to
give
the
Appellant
the
relief
to
which
he
is
entitled
is
to
allow
his
appeal
with
respect
to
one-third
(being
two
of
the
six
months)
of
the
sum
of
$1,519.75.
Appeal
allowed
in
part.
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