ConocoPhillips Canada Resources Corp. v. Canada (National Revenue) (SCC – Leave Application Dismissed – October 8, 2015).
Précis: On October 8, 2015 the Supreme Court of Canada released its decision dismissing the application of ConocoPhillips Canada Resources Corp. for leave to appeal from a decision of the Federal Court of Appeal holding that the Federal Court had no jurisdiction to review the date of mailing of a notice of assessment under the Income Tax Act, i.e., that the matter was within the exclusive jurisdiction of the Tax Court.
Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2014 FCA 297 (36304)
Decision (quotation from Supreme Advocacy): The Applicant, “Conoco”, was one of several oil and gas companies participating in the Syncrude Project in Alberta. On April 14, 2010, members of Conoco’s tax group were notified by the Minister of National Revenue a Notice of Reassessment with respect to Conoco’s taxation year ending November 30, 2000 was purportedly mailed by the Minister to Conoco on November 7, 2008. On May 3, 2010, the Minister supplied Conoco with a copy of the assessment that bore a “date of mailing” notation of November 7, 2008. By way of letter dated June 7, 2010, Conoco served the Minister with a notice of objection. By letters dated September 15, 2010 and October 12, 2010, the Minister informed Conoco, because the objection was not served within 90 days of the mailing of the reassessment, and because no request for an extension of time to do so was made within the following year, the objection was rejected. The Minister maintained the notice of reassessment was mailed while Conoco took the position the Minister had failed to prove the mailing. Three statutory time-line provisions of the Income Tax Act were engaged. Conoco brought an application to have the Minister’s rejection set aside so its objection could be considered. The key issue was whether the Minister’s finding the assessment was mailed on November 7, 2008 was substantiated on the evidence. The Minister argued the court had no jurisdiction to hear and determine the application because its subject matter was within the exclusive jurisdiction of the Tax Court of Canada. Federal Court: application for judicial review of decision of Minister granted. Federal C.A.: appeal allowed; application for judicial review dismissed; Federal Court lacking jurisdiction; proper jurisdiction of Tax Court of Canada. "The motion to file a sur-reply is dismissed. The application for leave to appeal...is dismissed with costs."
Source: Supreme Advocacy Letter #56
http://supremeadvocacy.ca/ 