Tax Court of Canada


Income tax

Administration and enforcement

Basis for rejecting appeal was fundamental to self-assessing system of taxation

Taxpayer retired, which resulted in overpayment of employee contributions to Canada Pension Plan in 2011. Taxpayer suffered from serious medical condition and had retired early due to condition and family demands, and had moved to another province. Taxpayer did not claim refund of overpayment until 4 years and 106 days had passed since balance due date, and 4 years and 229 days since year-end deadline. Minister denied overpayment refund on basis that taxpayer waited longer than four years after balance due date for 2011 taxation year to claim refund. Taxpayer appealed. Appeal dismissed. Wording of s. 38(1) of Canada Pension Plan was clear that where overpayment had been made, Minister must refund it if application was made within four years after end of year, but there was no discretion of Minister to refund over contribution beyond four years. Basis for rejecting taxpayer’s appeal and assertions was fundamental to self-assessing system of taxation in Canada; taxpayer, like all other taxpayers, had obligation to file tax return within prescribed time limit. Neither move to another province nor illness and family circumstances excused his four-year and 106-day delay and neither did his lack of knowledge. As to request for further ministerial discretion to waive penalty or interest, taxpayer had to apply to fairness committee of Canada Revenue Agency.

Jamal v. The Queen (2018), 2018 CarswellNat 5455, 2018 CarswellNat 5583, 2018 TCC 196, 2018 CCI 196, Randall S. Bocock J. (T.C.C. [Informal Procedure]).

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