Tax Court of Canada


Income tax

Administration and enforcement

Behaviour during audit did not affect correct amount of tax to be assessed

Taxpayer brought appeal under informal procedure but asked for it to be moved to general procedure when she realized that amount in dispute was in excess of jurisdiction of informal procedure. Minister of National Revenue brought motion to strike out notice of appeal, with leave to file fresh notice of appeal. Motion granted. There was no order dispensing with rules of pleadings. This motion would not cause great delay. Notice of appeal was not in format set out in form 21(1)(a) Tax Court of Canada Rules (General Procedure) and did not conform to R. 47(1) of Rules. Notice of appeal did not clearly set out factual allegations and issues and was confusing. Allegations relating to conduct of Canada Revenue Agency (CRA) did not belong in notice of appeal because behaviour during audit did not affect correct amount of tax to be assessed. Notice of appeal’s confusion and irrelevant allegations may prejudice or delay fair hearing. Taxpayer was allowed to file fresh notice of appeal and would not be obliged to pay second set of filing fees.

Kowalczyk v. The Queen (2018), 2018 CarswellNat 5239, 2018 TCC 190, Gaston Jorré D.J. (T.C.C. [General Procedure]).

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