Précis: In 2015 the appellant commenced an action in the Federal Court for an order that a Requirement to Pay served on him under the Excise Tax Act was “null and void and contrary to the Indian Act, Treaty No. 8 and section 35 of the Constitution Act, 1982, as well as damages for the amounts seized pursuant to the Requirement to Pay” [para. 2]. The Federal Court dismissed his action on the basis that it amounted to an indirect appeal of a tax assessment and, as such, was exclusively within the jurisdiction of the Tax Court. Mr. Horseman appealed to the Federal Court of Appeal which dismissed his appeal from the bench, with costs.
Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessmentREAD MORE »