A
W
Prociuk:—This
appeal
came
on
for
hearing
before
the
Board
during
the
February
sittings
in
Toronto,
Ontario,
which
commenced
on
February
19;
1973.
On
that
date
the
appellant
appeared
in
person
and
complained
that
he
experienced
great
difficulty
in
getting
his
assess-
ments
for
the
taxation
years
1967
and
1968
straightened
out
in
the
District
Income
Tax
Office.
Learned
counsel
for
the
respondent
advised
the
Board
that
the
assessments
were
presently
under
review
and
discussions
are
being
held
between
him,
the
appellant
and
a
representative
of
the
District
Office
with
a
view
to
having
the
matter
settled.
The
case
was
therefore
adjourned
to
February
26,
1973
to
allow
additional
time
for
settlement.
When
the
matter
came
up
on
that
date,
no
settlement
had
been
reached
as
the
appellant
had
not
had
time
to
consider
the
latest
proposal
offered
him
by
the
respondent.
The
Board
then
reserved
judgment
with
leave
to
each
party
to
file
such
further
material
as
they
may
see
fit
in
the
circumstances
before
April
30,
1973.
It
appears
to
me
that
the
main
point
in
issue
is
the
fact
that
the
appellant
is
now
being
asked
to
pay
interest
on
a
reassessment.
He
had
originally
filed
his
return
for
the
year
1967
and
paid
the
amount
of
tax
then
calculated
to
be
payable.
The
Department
of
National
Revenue
reassessed
and
refunded
to
the
appellant
a
sum
in
excess
of
$2,000.
A
year
later,
more
or
less,
the
appellant
was
reassessed
again
and
he
was
asked
to
pay
the
amount
approximately
the
same
as
he
had
originally
calculated
plus
accrued
interest
thereon.
To
this
the
appellant
strongly
objected
on
the
ground
that
he
should
not
be
penalized
by
interest
in
the
circumstances.
It
is
obvious
to
me
that
someone
in
the
respondent’s
office
made
an
error
initially.
Accordingly,
I
would
allow
the
appeal
in
part
by
disallowing
all
interest
as
calculated
to
be
owing
in
respect
of
the
1967
and
1968
taxation
years
and
refer
the
matter
back
to
the
respondent
for
reassessment
and
necessary
adjustments.
Appeal
allowed.
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