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The Tax Court quashed Sechelt Holdings Inc.’s appeal, finding the dispute arose from a discretionary refusal to extend time for a late election, with no appealable reassessment or valid objection.
The Tax Court struck most of Saskatchewan’s appeal pleadings in a fuel-charge assessment dispute, allowed limited amendments, and awarded costs to the Crown.
The Tax Court held the notice of assessment was sent, making the taxpayer’s objection and extension requests out of time. The appeal was quashed for lack of jurisdiction.
The Tax Court dismissed Klaus Schwarz’s application to extend time to appeal reassessments for 2008 to 2014, finding it was filed late and sought relief beyond the Court’s jurisdiction.
The Minister’s rejection of the late-filed CPP opt-out form was a discretionary decision reviewable on a reasonableness standard by the Federal Court; the Tax Court lacks jurisdiction to adjudicate such discretionary decisions even where they affect assessed tax amounts, therefore the appeal that seeks review of that discretionary decision must be dismissed.
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Because the Tax Court conclusively confirmed the income figures used by the Minister to recalculate the Appellant's GIS and the General Division correctly applied the high threshold for summary dismissal, there were no remaining arguable issues and the General Division did not err; the appeal is dismissed.
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The appeal is quashed because the Tax Court lacks jurisdiction to judicially review the Minister's discretionary decision to waive or cancel penalties and interest under ss.207.06 and 220(3.1) of the Income Tax Act, and the appellant did not pursue the available remedy of judicial review in the Federal Court (and failed to establish a valid notice of objection).
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The Federal Court denied Morgan Laurent an extension of time to seek judicial review of CRA collection action, awarding costs to the respondent.
Because the appellant did not file a valid objection within the 90-day period following the December 3, 2007 reassessment and did not request permission to file a late objection within the additional one-year period, the Tax Court lacked jurisdiction to hear the appeal and the notice of appeal was properly struck.
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The court struck a self-represented plaintiff’s claim against the CRA as an abuse of process and statute-barred, refusing leave to amend and dismissing the action.
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