Danielson v. Minister of National Revenue, (1986) 7 F.T.R. 37 (TD)
Judge | McNair, J. |
Court | Federal Court (Canada) |
Case Date | September 03, 1986 |
Jurisdiction | Canada (Federal) |
Citations | (1986), 7 F.T.R. 37 (TD) |
Danielson v. MNR (1986), 7 F.T.R. 37 (TD)
MLB headnote and full text
Danielson v. Minister of National Revenue
(No. ITA-1439-86)
Indexed As: Danielson v. Minister of National Revenue
Federal Court of Canada
Trial Division
McNair, J.
September 10, 1986.
Summary:
The Minister of National Revenue assessed $10,800,000.00 against a director of a company under s. 227.1 of the Income Tax Act. The director applied under s. 18 of the Federal Court Act for certiorari to quash the assessment on the ground that it was illegal and invalid. The Minister submitted that s. 29 of the Federal Court Act precluded the application, where the director did not first appeal under the Income Tax Act.
The Federal Court of Canada, Trial Division, held that it had no jurisdiction to hear the s. 18 application, because s. 29 precluded an application where the appeal procedure under the Income Tax Act was not exhausted.
Courts - Topic 4046
Federal Court of Canada - Jurisdiction - Trial Division - Requirement of lack of other appeals - A taxpayer applied under s. 18 of the Federal Court Act for certiorari to quash an allegedly illegal and invalid assessment under the Income Tax Act - The taxpayer did not appeal under the available appeal procedures in the Act - The Federal Court of Canada, Trial Division, held that s. 29 precluded an application under s. 18, where the appeal provisions of the Income Tax Act were not first exhausted.
Cases Noticed:
WTC Western Technologies Corporation v. M.N.R. (1986), 1 F.T.R. 119; 86 D.T.C. 6027 (F.C.T.D.), disagreed with [para. 13].
Bechthold Resources Limited v. M.N.R. (1986), 1 F.T.R. 123; 86 D.T.C. 6065 (F.C.T.D.), agreed with [para. 13].
Bechthold Resources Limited v. M.N.R. (No. 2), 86 D.T.C. 1297 (T.C.C.), refd to. [para. 13].
Hart et al. v. M.N.R. (1986), 4 F.T.R. 176; 86 D.T.C. 6337, refd to. [para. 13].
R.J. Gibbs v. M.N.R., [1984] C.T.C. 434; 84 D.T.C. 6418 (F.C.T.D.), refd to. [para. 13].
Parsons et al. v. M.N.R., [1983] C.T.C. 321; 83 D.T.C. 5329 (F.C. T.D.), 84 D.T.C. 6345 (F.C.A.), folld. [para. 13].
Statutes Noticed:
Federal Court Act, R.S.C. 1970 (2nd Supp.), c. 10, sect. 18 [para. 1]; sect. 29 [para. 15].
Income Tax Act, S.C. 1970-71-72, c. 63, sect. 152(1) [para. 7]; sect. 152(7) [para. 6]; sect. 159(2) [para. 17]; sect. 195(2) [para. 6]; sect. 227(10), sect. 227.1 [para. 4].
Counsel:
Barry D. Kirkham, Q.C., and David Chesman, for the applicant;
Margaret E. Clare, for the respondent.
Solicitors of Record:
Owen, Bird, Vancouver, British Columbia, for the applicant;
Department of Justice, Vancouver, British Columbia, for the respondent.
This application was heard on September 3, 1986, at Vancouver, B.C., before McNair, J., of the Federal Court of Canada, Trial Division, whose following judgment was delivered on September 10, 1986.
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...of National Revenue, [1986] 3 F.C. 116 ; 1 F.T.R. 123 (T.D.), refd to. [para. 25]. Danielson v. Minister of National Revenue (1986), 7 F.T.R. 37; 86 D.T.C. 6495 , refd to. [para. 25]. Block (G.R.) Research & Development (1981) Corporation et al. v. Minister of National Revenue (198......
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Twentieth Century Fox Film Corp. v. Minister of National Revenue, (2001) 199 F.T.R. 293 (TD)
...of National Revenue (1986), 4 F.T.R. 176 ; 86 D.T.C. 6335 (T.D.), refd to. [para. 12]. Danielson v. Minister of National Revenue (1986), 7 F.T.R. 37; 86 D.T.C. 6495 (T.D.), refd to. [para. 12]. Optical Recording Co. v. Minister of National Revenue (1990), 116 N.R. 200 ; 90 D.T.C. 664......
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Greene v. Minister of National Revenue, (1995) 90 F.T.R. 120 (TD)
...of National Revenue v. Parsons - see Fleming Estate v. Minister of National Revenue. Danielson v. Minister of National Revenue (1986), 7 F.T.R. 37; 86 D.T.C. 6495 (T.D.), refd to. [para. Optical Recording Co. v. Minister of National Revenue, [1991] 1 F.C. 309; 116 N.R. 200; 90 D.T.C. 6647 (......
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Brydges et al. v. Kinsman et al., (1990) 36 F.T.R. 216 (TD)
...Building Centre v. Minister of National Revenue (1986), 4 F.T.R. 176 ; 86 D.T.C. 6335 , refd to. [para. 14]. Danielson v. M.N.R. (1986), 7 F.T.R. 37; 86 D.T.C. 6495 , refd to. [para. Statutes Noticed: Federal Court Act , R.S.C. 1985, c. F-7, sect. 18 [paras. 1, 10, 14, 15]; sect. 29 [pa......
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Devor v. Minister of National Revenue, (1988) 21 F.T.R. 146 (TD)
...of National Revenue, [1986] 3 F.C. 116 ; 1 F.T.R. 123 (T.D.), refd to. [para. 25]. Danielson v. Minister of National Revenue (1986), 7 F.T.R. 37; 86 D.T.C. 6495 , refd to. [para. 25]. Block (G.R.) Research & Development (1981) Corporation et al. v. Minister of National Revenue (198......