Manion v. M.N.R.
The appeal was quashed because the subject matter is not properly before the Tax Court under the Employment Insurance Act and because the appellant failed to file the objection required by section 165 of the Income Tax Act as a precondition to appealing under section 169.
Source-derived case information.
- Citation
- 2009 TCC 610
- Parties
- Appellant: Patricia G. Manion; Respondent: Minister of National Revenue
- Court
- Tax Court of Canada
- Jurisdiction
- Canada
- Judgment Date
- 3 December 2009
- Procedural Posture
- Employment Insurance/income Tax Act Appeal / Preliminary Motion to Strike Notice of Appeal
- Outcome
- Appeal quashed; notice of appeal struck.
- Legal Topics
- Jurisdiction, Precondition to Appeal, Appealability, Procedural Requirements
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Patricia G. Manion
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Employment Insurance/income Tax Act Appeal / Preliminary Motion to Strike Notice of Appeal
Legal Issues
- 1 Whether the Tax Court has jurisdiction to hear the dispute under sections 93 and 103 of the Employment Insurance Act
- 2 Whether the appellant complied with the precondition to appeal by filing an objection under section 165 of the Income Tax Act as required by section 169
- 3 Whether the notice of appeal should be struck as not properly before the Court
Ratio Decidendi
The appeal was quashed because the subject matter is not properly before the Tax Court under the Employment Insurance Act and because the appellant failed to file the objection required by section 165 of the Income Tax Act as a precondition to appealing under section 169.
Court Disposition
Appeal quashed; notice of appeal struck.
Orders
- The purported appeal is quashed.
Full Case Text
Judgment text and source record
1 paragraphs
Manion v. M.N.R. Court (s) Database Tax Court of Canada Judgments Date 2009-12-03 Neutral citation 2009 TCC 610 File numbers 2009-1923(EI) Judges and Taxing Officers Cameron Hugh McArthur Subjects Employment Insurance Act Decision Content Docket: 2009-1923(EI) BETWEEN: PATRICIA G. MANION, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ____________________________________________________________________ Amended motion heard by teleconference on December 3, 2009, at Ottawa, Ontario By: The Honourable Justice C.H. McArthur Appearances: For the Appellant: The Appellant herself Counsel for the Respondent: Darren Prevost ____________________________________________________________________ ORDER UPON motion by the Respondent for an Order striking the Notice of Appeal on the basis that the Appellant has not filed an objection pursuant to section 165 of the Income Tax Act as a precondition for appealing to this Court; AND UPON reading the materials filed and upon hearing the Appellant and counsel for the Respondent; IT IS ORDERED that the purported appeal is quashed. Signed at Ottawa, Canada, this 5th day of December 2009. “C.H. McArthur” McArthur J. Citation: 200 TCC 610 Date: 20091205 Docket: 2009-1923(EI) BETWEEN: PATRICIA G. MANION , Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. REASONS FOR ORDER McArthur J. [1] This amended motion by the Respondent is for an Order striking the Appellant’s purported appeal on the basis that it is not properly before the Court. [2] The Appellant’s contention is that the T4s issued to her are in excess of the employment insurance amounts that she actually had. She has advised me that she has an appointment with her Member of Parliament’s assistant who is aware of her position and will attempt to reconcile the amounts in dispute. [3] I agree with Respondent’s counsel that this Court is not the forum to settle this dispute which cannot be appealed under sections 93 and 103 of the Employment Insurance Act (EIA). [4] Further, the Appellant has not filed an objection under section 165 of the Income Tax Act (ITA) which is a precondition to appealing to the Tax Court of Canada under section 169 of the ITA. [5] For these reasons, the purported appeal is quashed. Signed at Ottawa, Canada, this 3rd day of December 2009. “C.H. McArthur” McArthur J. CITATION: 200 TCC 610 COURT FILE NO.: 2009-1923(EI) STYLE OF CAUSE: PATRICIA G. MANION and MINISTER OF NATIONAL REVENUE. PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: December 3, 2009 REASONS FOR ORDER BY: The Honourable Justice C.H. McArthur DATE OF ORDER: December 5, 2009 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Darren Prevost COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada