McArthur T.C.J.:
This appeal was heard in Vancouver, British Columbia, with respect to the Appellant’s 1995 taxation year. The Minister of National Revenue included additional employment earnings of $4,903.00.
The issue is whether his employer, Sampan Roppongi Restaurant, withheld tax at source with respect to the additional earnings.
The Appellant gave evidence with the assistance of a Cantonese interpreter. He has been in Canada fourteen years and employed, primarily, as a cook in chinese restaurants. His evidence is not in dispute. From January to April 1995, he was employed by 467874 BC Ltd. carrying on a restaurant business under the name of Sampan Roppongi Restaurant.
He was paid $4,903.00. He believed his employer deducted and remitted income tax prior to his receipt of his earnings as all his previous employers had done. He felt he was being required to pay income tax twice.
A Trust Examiner for Revenue Canada testified that the Appellant had been classified as a casual laborer and was treated differently from regular employees with respect to deductions.
After hearing the Trust Examiner’s evidence and having cross-examined him and discussing the situation privately with the Examiner during a 20- minute recess, it would appear that the Appellant accepted the position of the Respondent and concluded his recourse was against his former employer if he could be found.
I accept the position of the Respondent as presented by the Trust Examiner, no income tax was withheld at source with respect to the Appellant’s earnings of $4,903.00.
The appeal is dismissed.
Appeal dismissed.
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