Date: 20020917
Docket: 2001-3624-IT-I
BETWEEN:
BRENDA DARLENE DEMINCHUK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
Beaubier, J.T.C.C.
[1] These appeals pursuant to the Informal Procedure were heard at Regina, Saskatchewan on September 13, 2002. The Appellant testified. The Respondent called her former husband, Dwight Vanstone.
[2] The facts contained in paragraphs 3 to 9 inclusive of the Reply to the Notice of Appeal set out the evidence before the Court. They were not refuted. They read:
3. In computing income for the 1997, 1998 and 1999 years the Appellant failed to report taxable support payments of $4,800.00 received by her in each of the above years (the "Support Payments").
4. The Minister of National Revenue (the "Minister") initially assessed the Appellant as filed for the 1997, 1998 and 1999 years by Notices dated June 4, 1998, June 24, 1999 and June 8, 2000, respectively.
5. The Minister reassessed the Appellant for the 1997, 1998 and 1999 years by Notices dated January 4, 2001, in order to include Support Payments in her income.
6. The Appellant filed valid Notices of Objection for the 1997, 1998 and 1999 years and the Minister responded by confirming the 1997 and 1998 reassessments by letter dated July 9, 2001, and by reassessing the Appellant for the 1999 year on July 16, 2001, respecting an issue not related to this Appeal.
7. In so assessing the Appellant, the Minister relied on the following assumptions:
a) the Appellant lived separate and apart from her former spouse, Dwight Vanstone, ("Vanstone");
b) an order of the Queens Bench Judicial Centre of Regina dated January 8, 1990, ordered that Vanstone pay child support to the Appellant in the amount of $400.00 per month commencing on February 1, 1990; and
c) the Appellant received the support amounts during each of the 1997, 1998 and 1999 taxation years on account of child support.
B. ISSUES TO BE DECIDED
8. The issue is whether the Minister properly included the support amounts in computing the Appellant's income for the 1997, 1998 and 1999 years.
C. STATUTORY PROVISIONS RELIED ON
9. He relies on section 56.1 and paragraph 56(1)(b) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), as amended (the "Act").
[3] The Appellant testified that she received the money in question, but that she refunded it to Mr. Vanstone either in cash or by endorsing garnished amounts which she received from the Court of Queens Bench back to him.
[4] The reason that she refunded the funds was that by this time she states they were sharing the custody of their two boys.
[5] Mr. Vanstone agreed that sometimes some of the money was returned to him. However he could not and did not confirm the exact amounts.
[6] The testimony of the two was acrimonious and often conflicting and inexact. It was typical of what is often seen in Family Courts.
[7] It is because of this that the Income Tax Act (the "Act") requires that there be a Court Order or a written agreement respecting the payment or non payment of such amounts for all the purposes of the Act.
[8] In this case there was a Court Order requiring payments which were made to and received by the Appellant as set out in the Reply as quoted.
[9] During 1997, 1998 and 1999 there was no other Court Order, or written agreement.
[10] For these reasons the appeals are dismissed.
Signed at Vancouver, British Columbia, this 17th day of September, 2002.
|
"D. W. Beaubier" |
J.T.C.C.COURT FILE NO.: 2001-3624(IT)I
STYLE OF CAUSE: Brenda Darlene Deminchuk v. The Queen
PLACE OF HEARING: Regina, Saskatchewan
DATE OF HEARING: September 13, 2002
REASONS FOR JUDGMENT BY: The Honourable Judge D.W. Beaubier
DATE OF JUDGMENT: September 17, 2002
APPEARANCES:
For the Appellant: The Appellant herself
Counsel for the Respondent: Anne Jinnouchi
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2001-3624(IT)I
BETWEEN:
BRENDA DARLENE DEMINCHUK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeals heard on September 13, 2002 at Regina, Saskatchewan by
the Honourable Judge D.W. Beaubier
Appearances
For the Appellant: The Appellant herself
Counsel for the Respondent: Anne Jinnouchi
JUDGMENT
The appeals from the reassessments made under the Income Tax Act for the 1997, 1998 and 1999 taxation years are dismissed in accordance with the attached Reasons for Judgment.
Signed at Vancouver, British Columbia, this 17th day of September, 2002.
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"D. W. Beaubier" |
J.T.C.C.