Case information

Taxation — Income tax — Assessment — Procedure — Taxpayer challenging tax assessment — Taxpayer issuing Notice of Appeal and bringing motion to strike reply by Minister of National Revenue, seeking to have tax assessments vacated — Tax Court judge dismissing motion — Federal Court of Appeal dismissing appeal — Whether Federal Court of Appeal may decide appeal filed pursuant to subsection 27(1.1) of Federal Courts Act, by applying standard of Court procedure that is instead informal and summary, and enacted for deciding appeals or applications for judicial review pursuant to subsection 27(1.2) of Federal Courts Act — Whether Federal Court of Appeal may apply modifications to Court procedure that are outside bounds of specific jurisdiction conferred by stipulation in provisions of Tax Court of Canada Act and Federal Courts Act — Whether Tax Court of Canada judge was right in applying laws of evidentiary relevance when pronouncing certified transcript of several admissions “not relevant”, and also not accepting three Form 19 affidavits of knowledge — Federal Courts Act, R.S.C. 1985, c. F-7., s. 27 — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 169, 171 — Tax Court of Canada Rules (General Procedure), SOR/90-688a, r. 170.1.

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The applicant sought to challenge certain tax assessments issued against him, and brought a motion in Tax Court, seeking to strike the reply by the Minister of National Revenue (in response to his Notice of Appeal) and to have the tax assessments vacated.

The Tax Court judge dismissed the applicant’s motion; the Court of Appeal dismissed the applicant’s appeal from that decision.