Tax Court of Canada


Income tax

Administration and enforcement

Nil reassessment could not be appealed

Taxpayer husband made two lump sum withdrawals from registered retired savings plan (RRSP) totalling $15,482. In their 2015 returns, husband and taxpayer wife each reported $7,741 as “pension income”. Minister of National Revenue assessed returns denying joint election to split RRSP on basis that taxpayer husband in his 2015 taxation year did not receive any “eligible pension income” as referenced in ss. 60.03(1), 118(3), 118(7) and 118(8) of Income Tax Act. Taxpayer husband was assessed entire $15,482 RRSP withdrawal as income. Taxpayer husband was also disallowed $1,161 of age amount and pension amount of $2,000 he had claimed for 2015 taxation year for same reason. Taxpayers appealed reassessments. Appeal by taxpayer husband dismissed and appeal by taxpayer wife quashed. Taxpayer husband did not contest that claim in his return that RRSP withdrawals constituted eligible pension income was wrong but was seeking damages from software provider and/or Canada Revenue Agency which certified software he used to prepare returns. Tax Court of Canada did not have jurisdiction for such claims. Informal procedure appeal brought by taxpayer wife was in respect of “nil” reassessment. It was well established that nil reassessment could not be appealed.

Way v. The Queen (2018), 2018 CarswellNat 5533, 2018 CarswellNat 5546, 2018 TCC 198, 2018 CCI 198, B. Russell J. (T.C.C. [Informal Procedure]).

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