http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/70732/index.do
Akal Sahai Development Ltd. v. The Queen (March 27, 2014 – 2014 TCC 98) was an application with respect to GST/HST. The taxpayer had filed a document with the court in respect of periods running from 2005 to 2009. Of all of the periods covered by the document, the court found that only one period could be the subject of a valid notice of appeal:
[31] According to the Affidavit, a reassessment for the period from July 1, 2009 to August 2, 2009 (“Last Period”) was issued on October 5, 2012 and a valid notice of objection was filed on November 29, 2012. The CRA has held the notice of objection in abeyance pending the outcome of this proceeding.
[32] The respondent acknowledges that the applicant has a valid notice of appeal for the Last Period.
[33] At the hearing, Mr. Sran informed the Court that the applicant wishes to elect that the appeal be heard under the Court’s informal procedure.
The court construed the document as a notice of appeal in respect of the Last Period and ordered it filed:
[42] In summary, I have concluded that there is no relief that this Court can provide to the applicant except with respect to the assessment for the Last Period. I find that there is a valid notice of appeal for this period which should be filed by the Registry and which should be governed by the Court’s informal procedure.
[43] Two ancillary orders will be issued. First, the respondent will be provided time to file a reply with respect to the Last Period. Second, as agreed by the parties at the hearing, the applicant will be required to provide to the respondent the relevant documents in support the appeal for the Last Period.