Wilson v. Minister of National Revenue, (1996) 117 F.T.R. 72 (TD)

• Judge: Simpson, J.
• Court: Federal Court (Canada)
• Case Date: June 03, 1996
• Jurisdiction: Canada (Federal)
• Citations: (1996), 117 F.T.R. 72 (TD)

Wilson v. MNR (1996), 117 F.T.R. 72 (TD)

MLB headnote and full text

Grant Wilson (plaintiff) v. Her Majesty the Queen (defendant)

(T-2521-89)

Indexed As: Wilson v. Minister of National Revenue

Federal Court of Canada

Trial Division

Simpson, J.

July 23, 1996.

Summary:

A taxpayer filed a notice of objection to his 1978 taxes. More than nine years later, the Minister of National Revenue responded to the notice by way of a reassessment. The taxpayer appealed.

The Federal Court of Canada, Trial Division, allowed the appeal.

Income Tax - Topic 7842

Returns, assessments, payment and appeals - Assessments and reassessments - Notice - The Federal Court of Canada, Trial Division, noted the difference between a "notice of assessment" and an "assessment" - See paragraphs 16 and 17.

Income Tax - Topic 7845

Returns, assessments, payment and appeals - Assessments and reassessments - Time for - A taxpayer filed a notice of objection to his 1978 taxes - More than nine years later, the Minister of National Revenue responded to the notice by way of a reassessment - The taxpayer appealed - The Federal Court of Canada, Trial Division, allowed the appeal - The court held that the 1978 assessment remained effective - In reaching its conclusion, the court stated the notice of objection was a nullity because it did not relate only to the 1978 assessment, but rather attempted to deal with other issues - Accordingly, the Minister was required to file any reassessment within four years of the original assessment - The reassessment, which was filed over nine years after the original assessment, was out of time and of no force and effect.

Income Tax - Topic 7851

Returns, assessments, payment and appeals - Assessments and reassessments - Reassessments - Time for - [See Income Tax - Topic 7845 ].

Cases Noticed:

Stephens' Estate v. Minister of National Revenue et al., [1984] C.T.C. 111 (F.C.T.D.), affd. [1987] 1 C.T.C. 88; 81 N.R. 228 (F.C.A.), refd to. [para. 17].

Bosa Bros. Construction Ltd. v. Minister of National Revenue (1995), 106 F.T.R. 30 (T.D.), refd to. [para. 20].

Canadian Marconi Co. v. Minister of National Revenue (1991), 137 N.R. 15; 85 D.L.R.(4th) 670 (F.C.A.), refd to. [para. 22].

Greco v. Minister of National Revenue, [1991] 2 C.T.C. 2384 (Tax. C.C.), refd to. [para. 24].

Counsel:

Ian T. Dantzer, for the plaintiff;

John R. Shipley, for the defendant.

Solicitors of Record:

Lerner & Associates, London, Ontario, for the plaintiff;

George Thomson, Deputy Attorney General of Canada, Ottawa, Ontario, for the defendant.

This application was heard on June 3, 1996, at London, Ontario, before Simpson, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment on July 23, 1996.