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The Tax Court quashed Mr. Xu’s application for an extension of time to object to a GST/HST assessment, finding it was filed after the 30-day jurisdictional limit.
The Tax Court did not err in exercising its discretion to refuse an adverse inference and its factual and credibility findings were not demonstrably palpably and overridingly wrong; accordingly the appeal is dismissed and the Tax Court judgment stands.
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The Federal Court of Appeal held that the Tax Court of Canada has exclusive jurisdiction to determine the correctness and validity of GST/HST assessments under Part IX and therefore the Federal Court cannot quash or vacate assessments; however the Federal Court does have jurisdiction to judicially review collection measures. Applying ss.315(1), 300(1) and 335(11) of the Excise Tax Act, an assessment is deemed made when the notice of assessment is sent to the person, and because the RTP was issued before the notice of assessment was sent to Mr. Johnson the RTP was not validly issued and must b…
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The appeal was dismissed because the Acadia Band failed to establish that the Acadia Commodity Tax is a modern expression of the Communal Sharing Tradition and therefore failed to establish the potential existence of a credibly asserted s.35 Aboriginal right; absent such a credible claim, the Minister had no duty to consult or accommodate in the Interim Period.
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