INCOME TAX |
Practice |
Canada (Attorney General) v. Bruner
A-475-02
2003 FCA 54, Pelletier J.A.
30/1/03
3 pp.
Respondent appealing from assessment in which no amount in dispute--Provisions of Income Tax Act relating to assessments and appeals mirrored in Excise Tax Act, and Court seeing no reason why principles relating to appeals from nil assessments under Income Tax Act should not apply to appeals under Excise Tax Act providing principles extend to input tax credits and refunds as well as to liability for tax-- Consequently, taxpayer not entitled to challenge assessment where success of appeal would either make no difference to taxpayer's liability for tax or entitlement to input tax credits and refunds, or would increase liability for tax--When respondent took position no amount in dispute, Tax Court judge should have applied nil assessment case law and quashed notice of appeal--Appeal from assessment is appeal from result of assessment process and not from process itself--Application allowed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1--Excise Tax Act, R.S.C., 1985, c. E-15.