http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/143778/index.do
Oddi v. The Queen (April 20, 2016 – 2016 TCC 102, Lafleur J.).
Précis: Mr. Oddi filed a Notice of Appeal and an Amended Notice of Appeal in 2015 in respect of his 2002-2006 and 2010 taxation years. Essentially the Notices of Appeal did not identify the subject matter of the appeal nor did they remotely conform to the Tax Court Rules (General Procedure) (the “Rules). The Court struck the Notices of Appeal for 2002-2006 with leave to amend within 60 days. In the case of the 2010 taxation year, which was a nil assessment, the appeal was struck without leave to amend.
There was no order as to costs.
Decision: This was simply a case of an unrepresented appellant not knowing what to put in a Notice of Appeal or what was required by the Rules:
[30] It is clear that the Notices of Appeal do not meet the requirements of the TCC Act and the Rules for the following reasons:
(i) There is no indication in the Notices of Appeal as to the assessments under appeal, including the date of assessment, and the taxation years in issue.
(ii) There is no clear reference to the statutory provisions relied upon by the Appellant. The Respondent is left to infer from the various cases cited by the Appellant that the latter wishes to rely on the provisions cited therein.
(iii) The issues to be decided, as described by the Appellant, are vague. For example, the Appellant does not clearly states the amount of the deduction sought and does not specify under which section of the Act said deduction should be allowed. The Respondent is not in a position to file a Reply, not knowing exactly the issues raised by the Appellant in the Notices of Appeal.
(iv) The facts as described in the Notices of Appeal do not enable the Respondent to easily determine the cause of action in this case and, consequently, the Respondent is not in position to file a Reply.
The Court issued a decision based soundly on common sense striking the Notices of Appeal with leave to amend, except in the case of 2010 which was a nil assessment and hence not subject to appeal:
[40] In part, the relief sought by the Appellant as described in the Notices of Appeal is clearly not within the jurisdiction of this Court:
- An order to expeditiously reassess the Request for Re-adjustment;
- A declaration that the CRA intentionally delayed the resolution of the Request for Re-adjustment, thus causing irreparable harm to the Appellant;
- In the event that the CRA has abused its power to enforce overpayments, and/or was negligent in delaying any responses to the Request for Re‑adjustment, the Appellant seeks punitive damages against the CRA in the amount of one million dollars.
[41] I am of the view that the deficiencies in the Notices of Appeal are very extensive. In my view, the adequate remedy is to strike the Notices of Appeal and allow the Appellant to file a fresh Notice of Appeal that meets the requirements of Form 21(1)(a) of the Rules. The Appellant shall not seek in his fresh Notice of Appeal relief that is not within this Court’s jurisdiction. Furthermore, the Appellant shall describe the material facts allowing the Respondent to file a Reply and shall clearly describe the issues raised and the assessment under appeal.
[42] With respect to the 2002, 2003, 2004, 2005 and 2006 taxation years, I will grant the motion of the Respondent to strike the Notices of Appeal with leave to amend in accordance with these Reasons. The Appellant shall have 60 days from the date of this Order to amend the Notices of Appeal in conformity with Form 21(1)(a) (Notice of Appeal – General Procedure), in order to comply with paragraph 21(1)(a) of the Rules and file and serve a fresh Notice of Appeal. More specifically, the Appellant shall describe the material facts relied on, allowing the Respondent to file a Reply, and shall clearly describe the issues raised and the assessment under appeal. The Respondent shall file the Reply to the Notice of Appeal with this Court within 60 days after the service of the fresh Notice of Appeal.
[43] With respect to the 2010 taxation year, in accordance with the attached Reasons for Order, this Court grants the Respondent’s motion to strike the Notices of Appeal without leave to further amend.
There was no order as to costs.