Case information

Taxation — Income Tax — Assessment — Minister of National Revenue reassessing applicant’s income for a particular tax year beyond the normal three-year reassessment period — Whether the Minister was entitled to conduct a reassessment beyond the normal reassessment period —Whether the lower courts failed to conduct fair and impartial proceedings — Whether the Tax Court erred in admitting documents prepared by an appeals officer as evidence when that officer was not present as a witness — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

The Minister of National Revenue reassessed applicant Harold Peach’s 2011 income beyond the normal three-year reassessment period. The Minister removed all rental property revenue and associated losses from his income, reduced the amount of business expenses claimed, and added a capital gain on the transfer of a rental property to Mr. Peach’s son.

Mr. Peach appealed to the Tax Court of Canada. The Tax Court allowed Mr. Peach’s appeal in part — reducing his capital gain to reflect a capital expense the Minister had not accounted for — but dismissed all of Mr. Peach’s other arguments. The Federal Court of Appeal dismissed Mr. Peach’s appeal from the Tax Court’s judgment.