Bishay v. M.N.R.
T-1940-91
MacKay J.
27/10/95
10 pp.
Appeal from Tax Court of Canada decision allowing, in part, plaintiff's appeal in relation to 1984, 1985 and 1986 income tax returns-Plaintiff medical doctor-Non-lawyer husband operating head of corporation managing plaintiff's medical practice-No income tax returns submitted in relation to medical practice from June 1984 until December 1987-Revenue Canada advising plaintiff to submit tax returns-Chartered accountant preparing tax returns for years 1984, 1985, 1986-Year end of plaintiff's fiscal period for medical practice indicated as December 31 for each of those years-Amended income tax returns reflecting January 1 fiscal year end submitted to Revenue Canada in June 1988-Notice of confirmation upholding Minister's assessments for 1985, 1986 taxation years-TCC finding Revenue Canada correctly assessed taxpayer based on fiscal period ending December 31 as latter seeking to change chosen fiscal year end of December 31 without consent of Minister-Income Tax Act clearly requiring consent of Minister to change fiscal period-Act, s. 248(1) defining "fiscal period"-Minister entitled to assess income tax returns filed and to disregard amended returns indicating different fiscal period than that filed on original returns where amended returns seeking to reduce taxpayer's liability by choosing different basis for assessment-Minister entitled to rely on original income tax returns and to conclude from them plaintiff adopted year end of December 31-Plaintiff not obtaining consent of Minister for revised year end for years in question-Appropriate for Minister to assess taxpayer based on December 31 fiscal year end-Court cannot grant relief requiring Minister to accept change to taxpayer's fiscal period-Appeal dismissed-Income Tax Act, S.C. 1970-71-72, c. 63, s. 248(1) "fiscal period".