Binder Capital v. R. - FC: Federal Court rules it has no jurisdiction over application of section 129 of Income Tax Act

Jul 13, 2017 By Bill Innes

Précis: The two applicant corporations had each applied for a dividend refund pursuant to section 129 of the Income Tax Act (the “Act”). In each case CRA denied the refund on the basis that the necessary returns had not been filed within the period of three years from the end of the taxation year in question. The applicants argued that CRA’s failure to grant relief from the three year limitation period in section 129 of the Act was unreasonable and sought judicial review of that decision. The Crown argued that the Federal Court did not have jurisdiction to interpret the operation of section 129. The Crown argued that the Tax Court had exclusive jurisdiction of such questions. The Federal Court accepted the Crown’s argument on the dividend refunds. The Court however allowed, on consent, the applicants’ applications on the question of interest and penalties arising from the late filing of returns and referred the matters back to the Minister for fresh consideration by another delegate.
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Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessment

Nov 09, 2016 By Bill Innes

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.
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ConocoPhillips v. R. – SCC: Leave app. dismissed – mailing date of assessment matter for Tax Court

Oct 15, 2015 By Bill Innes

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.
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