http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/73380/index.do 
Mackey v.The Queen (September 16, 2014 – 2014 TCC 274) was a motion by the Crown to quash several GST appeals filed by the taxpayer. Most were quashed because he had failed to file notices of objection in respect of the periods in question. The appeal in respect of the period ending December 31, 2009 was quashed on the basis that he was not disputing the computation of tax payable but rather CRA’s accounting for amounts paid on account of the GST payable:
[5] I am satisfied that all of the issues raised by Mr. Mackey for the remaining period in issue relate to the manner in which the CRA accounted for payments of GST made either by him or on his behalf by the real estate brokerage he worked for. Mr. Mackey is not disputing the amount of net GST reassessed for the period. In fact, he was reassessed in accordance with the revised GST return he filed for the period on December 15, 2011. The dispute he has relates to the determination of the balance owing on his GST account and how the CRA accounted for payments made by him.
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[7] It is clear then, that this Court only has jurisdiction to determine the correctness of the amount of tax assessed and not matters relating to the payment of tax after it has been assessed. Since Mr. Mackey is not challenging the amount of net tax assessed for the period the Court has no jurisdiction to grant him any relief. Therefore, the Respondent’s motion to quash the appeal for the period ending December 31, 2009 is also granted.