Date: 20010306
Docket : 1999-1926-IT-I
BETWEEN:
MICHEL CILLIS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasonsfor Judgment
Tardif, J.T.C.C.
[1] This is an appeal for the 1992 and 1993 taxation years. The burden of proof was on the appellant.
[2] In support of his appeal, the appellant basically indicated that he paid an accountant a few hundred dollars in fees every year to have him do various compilations and prepare on his behalf the relevant returns for both levels of government.
[3] He stated that he consequently did not understand the reason for the assessment and above all that he was unable to pay anything as life was very difficult for him.
[4] In response to the Court's questions, the appellant admitted that he was indeed a self-employed worker at the time of the facts on which the assessment is based.
[5] Since the appellant did not adduce any relevant evidence against the assessment at issue in this appeal, his testimony having served mainly to describe his very limited ability to pay, the Court must dismiss the appeal.
Signed at Ottawa, Canada, this 6th day of March 2001.
"Alain Tardif"
J.T.C.C.
Translation certified true on this 26th day of June 2002.
[OFFICIAL ENGLISH TRANSLATION]
Erich Klein, Revisor
[OFFICIAL ENGLISH TRANSLATION]
1999-1926(IT)I
BETWEEN:
MICHEL CILLIS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Appeal heard on February 26, 2001, at Victoriaville, Quebec, by
the Honourable Judge Alain Tardif
Appearances
For the Appellant: The Appellant himself
Counsel for the Respondent: Simon Petit
JUDGMENT
The appeal from the assessments made under the Income Tax Act for the 1992 and 1993 taxation years is dismissed in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 6th day of March 2001.
|
"Alain Tardif" |
J.T.C.C.
Translation certified true
on this 26th day of June 2002.
Erich Klein, Revisor