Tax Court of Canada Judgments

Docket: 2006-236(IT)I

BETWEEN:

ROGER L. JOHNSTON,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Appeal heard on June 20, 2006, at Charlottetown, Prince Edward Island

Before: The Honourable Justice R.D. Bell

Appearances:

Agent for the Appellant:	Phyllis Anita Johnston
Counsel for the Respondent:	Lisa M. Wight

____________________________________________________________________

JUDGMENT

          The appeals from the reassessments made under the Income Tax Act for the 2001 and 2002 taxation years are dismissed.

          In accordance with the Reasons for Judgment I highly recommend that the Minister of National Revenue, under the provisions of Section 220 of the Income

Tax Act waive any interest otherwise payable on the tax accruing under the reassessment appealed from.

Signed at Ottawa, Canada, this 13^th day of July, 2006.

"R.D. Bell"

Citation:2006TCC367

Date: 20060713

Docket: 2006-236(IT)I

BETWEEN:

ROGER L. JOHNSTON,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Bell, J.

[1]      The Appellant was represented by his wife, Anita Johnston.

[2]      Although she agreed with the reassessment she gave evidence about a matter not in issue, namely her experience with the revenue department's inquiry line. She said that she, in preparing the Appellant's income tax return, had called about 12 different people of the 800 information line and that she had received different responses as to how she should prepare her return using a revenue department approved software program. She testified that some persons to whom she spoke were critical of the information others had given. She said that the reason the Appellant proceeded with the Appeal was because of the extraordinary difficulties with the toll free revenue agents.

[3]      The Appeal, on the basis of the Appellant's agreement with the assessment, will be dismissed. I am writing these brief Reasons for Judgment in order to recommend highly, in the aggravating circumstances, that the Minister of National Revenue waive any interest that otherwise would be payable on the tax owing under the reassessment.

Signed at Ottawa, Canada, this 13^th day of July, 2006.

"R.D. Bell"

CITATION:                                        2006TCC367

FILE NO.:                                           2006-236(IT)I

STYLE OF CAUSE:                           ROGER L. JOHNSTON AND HER MAJESTY THE QUEEN

PLACE OF HEARING:                      Charlottetown, Prince Edward Island

DATE OF HEARING:                        June 20, 2006

REASONS FOR JUDGMENT BY:     The Honourable Justice R.D. Bell

DATE OF JUDGMENT:                     July 13, 2006

APPEARANCES:

Agent for the Appellant:	Phyllis Anita Johnston
Counsel for the Respondent:	Lisa M. Wight

COUNSEL OF RECORD:

       For the Appellant:

                   Name:                             

                   Firm:                               

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada