| Citation: |
Carter v. Canada, 2009 FC 846, [2009] 4 F.C.R. D-4 |
T-465-09 |
Income Tax
Reassessment
Motion by respondent to strike application on basis matters in dispute dealing with “assessments”, those matters within sole jurisdiction of Tax Court of Canada (T.C.C.)—Reassessments not sent to applicant’s mailing address, meaning notices of assessment not valid—Not possible for applicant to file notices of objection without valid notices of assessment—Appeal to T.C.C. requiring notice of objection be filed—Applicant thus having no appeal rights to T.C.C.—As no decision for T.C.C. to review, T.C.C. not having jurisdiction—While minister correct to say assessments falling exclusively within jurisdiction of T.C.C., since no “valid” assessment herein, matter to be determined by Federal Court—Motion dismissed.
Carter v. Canada (T-465-09, 2009 FC 846, Aalto P., order dated August 26, 2009, 11 pp.)