Date: 20021024
Dockets: 2002-1455-IT-I
BETWEEN:
BRIAN WILLIAM KILOH,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Order
Little, J.
FACTS
[1] In the 2000 taxation year the Appellant was employed by A. Sanford & Son Enterprises Ltd. and D.J. Ventures Ltd. (the "Employers").
[2] In the 2000 taxation year the Appellant received employment income in the amount of $17,779.00 from the Employers.
[3] In the 2000 taxation year the Employers withheld employment insurance premiums in the amount of $426.71 (the "EI Premiums").
[4] In the 2000 taxation year the Appellant received employment benefits in the amount of $11,816.00 (the "EI Benefits").
[5] Federal income tax in the amount of $1,837.00 (the "tax") was withheld from the EI Benefits.
[6] The Appellant maintains that the EI Benefits that he received should not be subject to tax.
[7] After the Appellant filed his appeal with the Tax Court of Canada the Appellant elected to have the appeal heard pursuant to the Informal Procedure Rules contained in the Tax Court of Canada Act.
ISSUE
[8] The Appellant subsequently filed an application to proceed under the General Procedure Rules of the Tax Court of Canada Act rather than the Informal Procedure Rules.
ANALYSIS
[9] In this application to the Court to change his appeal from the Informal Procedure to the General Procedure the Appellant relied upon Rule 18.11 of the Tax Court of Canada Act which reads as follows:
18.11 (1) The Court may order, on application of the Attorney General of Canada, that sections 17.1 to 17.8 apply in respect of an appeal referred to in section 18.
(2) The Court shall grant an application under subsection (1) where
(a) the outcome of the appeal is likely to affect
(i) any other appeal of the appellant, or
(ii) any other assessment or proposed assessment of the appellant, whether or not that assessment or proposed assessment relates to the same taxation year; and
(b) the aggregate of all amounts
(i) in issue in the appeal,
(ii) likely to be affected in the other appeal referred to in subparagraph (a)(i), and
(iii) likely to be affected in the other assessment or proposed assessment referred to in subparagraph (a)(ii),
exceeds $12,000.
(3) The Court shall grant an application under subsection (1) where the amount of interest that is in issue in an appeal exceeds $12,000.
(4) For the purpose of calculating the amount of interest in issue for the purpose of subsection (3), no account shall be taken of any interest that accrues after the date of the notice of assessment that is the subject-matter of the appeal.
(5) The Court shall grant an application under subsection (1) where it is of the opinion that the issue that is the subject-matter of the appeal is common to a group or class of persons.
(6) The Court may, on making an order under subsection (1), other than an order granting an application pursuant to subsection (2) or (3), order that all reasonable and proper costs of the appellant be borne by Her Majesty in right of Canada.
[10] It will be noted that Rule 18.11 specifically states that the Attorney-General of Canada may make an application under Rule 18.11. However, it is clear that Rule 18.11 cannot be relied upon by the Appellant.
[11] At the hearing Jasmine Sidhu, counsel for the Respondent, stated that the Respondent does not oppose the Appellant's request to have this appeal heard under the General Procedure. However, Ms Sidhu stated that the Respondent opposes the Appellant's request to make an application to the Court under Rule 18.11 because that provision is only available to the Attorney-General.
[12] This Court orders that the Appellant be permitted to withdraw his request to have this appeal heard under the Informal Procedure and that the appeal will be heard under the General Procedure.
Signed at Vancouver, British Columbia, this 24th day of October 2002.
|
"L.M. Little" |
J.T.C.C.
COURT FILE NO.: 2002-1455(IT)I
STYLE OF CAUSE: Brian William Kiloh and
Her Majesty the Queen
PLACE OF HEARING: Kelowna, British Columbia
DATE OF HEARING: August 20, 2002
REASONS FOR JUDGMENT BY: The Honourable Judge L.M. Little
DATE OF JUDGMENT: October 24, 2002
APPEARANCES:
For the Appellant: The Appellant himself
Counsel for the Respondent: Jasmine Sidhu
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
2002-1455(IT)I
BETWEEN:
BRIAN WILLIAM KILOH,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Application heard on August 20, 2002, at Kelowna, British Columbia, by
the Honourable Judge L.M. Little
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Jasmine Sidhu
ORDER
Upon hearing the Appellant's request to have his appeal heard under the General Procedure and counsel for the Respondent not opposing the application;
It is ordered that the Appellant's appeal be heard under the General Procedure Rules of the Tax Court of Canada Act in accordance with the attached Reasons for Order. The Appellant shall be permitted to file an amended Notice of Appeal together with the appropriate filing fee to be paid to the Registry on or before December 9, 2002.
Signed at Vancouver, British Columbia, this 24th day of October 2002.
|
"L.M. Little" |
J.T.C.C.