Bell
T.C.J.:
I
think
this.
I
think
you
feel
quite
aggrieved
by
the
fact
that
the
tax
department
did
not
tell
you
that
one
of
these
should
be
filed
for
each
year.
But
be
that
as
it
may
the
tax
department
can’t
be
telling
everybody
what
they
have
to
file.
They
just
wouldn’t
have
enough
time
to
do
anything
else.
Now,
in
our
country
we
have
a
self-assessing
system,
where
a
person
is
supposed
to
find
out
what
he
should
do
and
what
he
should
submit
to
the
tax
department,
particularly
in
support
of
a
claim
that
he
is
making.
If
you’re
in
business
and
you
claim
an
expense
—
for
example,
rent
of
an
office
—
you
may
reasonably
be
expected
to
be
required
to
put
in
a
receipt
to
support
that
claim.
Now,
I
understand
that
you
do
feel
as
you
do,
but
there’s
an
obligation
on
the
taxpayer
in
filing
his
own
return
to
file
that
which
supports
claims
he
made.
And
it
is
clear
in
this
legislation,
under
Section
118.3,
that
the
individual
must
file
for
a
taxation
year
with
the
Minister
—
that
means
each
taxation
year
—
the
certificate
described
in
paragraph
[118.3(1)]
a.2,
which
is
the
certificate
that
one
is
required
to
get
from
a
doctor.
Now,
on
that
basis
alone
I
could
dismiss
your
appeal,
and
I
guess
if
I
didn’t
--
you
see,
because
this
is
a
rule
book
and
I
don’t
make
the
rules.
The
rules
are
here
for
me.
I’m
a
judge.
I’m
here
to
determine
whether
you
have
complied
with
these
rules
or
not.
And
I
use
my
best
resources
to
come
to
a
fair
and
correct
conclusion
when
I
look
at
these
things
and
when
I
hear
you
people.
And
I,
on
that
basis
alone,
could
dismiss
your
appeal
and
if
I
didn’t
I
have
a
very
high
degree
of
certainty
that
the
Respondent,
the
department,
would
appeal
my
decision.
You’d
be
at
this
again
and
the
odds
are,
again,
very
high,
that
you
would
lose.
And
I
don’t
want
to
put
you
through
that
and
I
see
no
need
for
me
to
make
that
kind
of
decision.
Now,
apart
from
that
I
think
you
would
have
little
chance,
if
any,
of
succeeding
in
-
I
think
you’d
have
no
chance
in
succeeding,
from
the
evidence
I’ve
heard,
in
1992
and
1993.
And
I
think
you
would
have
some
difficulty
with
1991
because
of
the
very
strict
requirements
that
are
set
forth
in
Section
118.4,
which
we’ve
looked
at.
The
very
strict
requirement
for
determining
the
ability
to
perform
daily
activities
is
markedly
restricted.
So,
as
much
as
I
sympathize
with
your
condition
and
your
suffering
—
I’ve
got
to
tell
you
that
I’m
delighted
that
you’re
feeling
better
and
I
hope
that
continues.
I’m
sorry
to
see
people
suffer.
I
don’t
like
that.
It’s
not
easy
for
you.
It’s
not
easy
for
any
of
us
to
conduct
these
cases.
We
don’t
like
to
see
people
not
have
as
good
a
time
as
they
can
have,
which
includes
the
honouring
of
a
claim
for
disability
which
you
have
—
the
type
of
disability
with
which
you
have
been
afflicted.
But
I
can’t,
according
to
these
rules,
Mr.
Marshall,
allow
your
appeal.
So,
for
the
reasons
that
I
have
stated,
and
I’m
in
substantial
agreement
with
what
Mr.
Vézina
has
said,
I
must
dismiss
your
appeal.
I
thank
you
for
coming
and
I
hope
you
continue
to
improve
and
feel
better.
Appeal
dismissed.
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