Johnston v. The Queen

Johnston v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2006-07-13
Neutral citation
2006 TCC 367
File numbers
2006-236(IT)I
Judges and Taxing Officers
Ronald D. Bell
Subjects
Income Tax Act
Decision Content
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 13th day of July, 2006.
"R.D. Bell"
Bell J.
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 13th day of July, 2006.
"R.D. Bell"
Bell, J.
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