Emilie Ferron vs Her Majesty The Queen †MyAssignmenthelp.com

Question: Discuss about the Emilie Ferron vs. Her Majesty The Queen. Answer: The memorandum provides the summary of the appellants (Emilie Ferron) appeal regarding the reassessment for the taxation year of 2012 and 2013. Additionally the summary includes the appeal from the appellant regarding the reassessment that are made for the taxation year of 2014 are also dismissed. The reason for the judgement included the appeal from the appellant regarding reassessment of Income tax act for the taxation year of 2012, 2013 and 2014. The minister has sent the notice to the appellant regarding the easement for the taxation year of 2012 that reflected reported and revised changes relating to employment benefit, moving expenditure, mutation and other deductions. The appellant had not filed for the notice of objection inside the time limit of 1st May 2014 for the reassessment made during the year 2014 relating to taxation year of 2012. Evidences obtained represented that the appellant failed to submit inside the time limit an application for extension of time to file the notice of objection for taxation year of 2012. Evidences suggest that the appellant did not presented the evidence of moving expenses incurred and did not chose to testify as well. Though her agent testified by stating that the appellant did not had knowledge regarding moving expenses stated in tax returns of 2012 and 2014. The burden of proving the presence of moving expenses was on appellant and the non-existence of evidence moving expense the appeal of appellant was dismissed.