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The Tax Court dismissed an appeal from a section 160 assessment, finding the transferor’s unused 2002 losses were not carried back and interest was correctly included.
The appeal is dismissed because the Tax Court lacks jurisdiction to determine or give credit for Income Tax Source Deductions as part of an assessment appeal (those are collection matters for the Federal Court or other competent courts), and the Court cannot vacate a reassessment in a manner that would effectively increase the tax assessed; accordingly the Court must dismiss the appeal and the reassessment stands.
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